Plumas Bancorp (PLBC) 10-K 3 Mar 21 2020 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 01, 2021	Jun. 30, 2020
Document Information [Line Items]
Entity Central Index Key	0001168455
Entity Registrant Name	Plumas Bancorp
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2020
Document Transition Report	false
Entity File Number	000-49883
Entity Incorporation, State or Country Code	CA
Entity Tax Identification Number	75-2987096
Entity Address, Address Line One	5050 Meadowood Mall Circle
Entity Address, City or Town	Reno
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89502
City Area Code	775
Local Phone Number	786-0907
Title of 12(b) Security	Common Stock, no par value
Trading Symbol	PLBC
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 103,600,000
Entity Common Stock, Shares Outstanding		5,187,732

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2020	Dec. 31, 2019
ASSETS
Cash and cash equivalents	$ 184,909,000	$ 46,942,000
Investment securities available for sale	179,613,000	159,320,000
Loans, less allowance for loan losses of $9,902,000 in December 31, 2020 and $7,243,000 in 2019	700,795,000	616,036,000
Other real estate	403,000	707,000
Premises and equipment, net	14,016,000	14,629,000
Bank owned life insurance	13,526,000	13,184,000
Accrued interest receivable and other assets	18,314,000	14,373,000
Total assets	1,111,576,000	865,191,000
Deposits:
Non-interest bearing	516,682,000	331,619,000
Interest bearing	457,292,000	415,705,000
Total deposits	973,974,000	747,324,000
Repurchase agreements	13,878,000	16,013,000
Accrued interest payable and other liabilities	8,260,000	7,039,000
Federal Home Loan Bank advances	5,000,000	0
Junior subordinated deferrable interest debentures	10,310,000	10,310,000
Total liabilities	1,011,422,000	780,686,000
Commitments and contingencies (Note 11)
Shareholders' equity:
Serial preferred stock - no par value; 10,000,000 shares authorized; none outstanding	0	0
Common stock - no par value; 22,500,000 shares authorized; issued and outstanding – 5,182,232 at December 31, 2020 and 5,165,760 at December 31, 2019	7,656,000	7,312,000
Retained earnings	87,753,000	75,144,000
Accumulated other comprehensive income, net of taxes	4,745,000	2,049,000
Total shareholders' equity	100,154,000	84,505,000
Total liabilities and shareholders' equity	$ 1,111,576,000	$ 865,191,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ / shares in Thousands	Dec. 31, 2020	Dec. 31, 2019
Loans, allowance for loan losses	$ 9,902,000	$ 7,243,000
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	22,500,000	22,500,000
Common stock, shares issued (in shares)	5,182,232	5,165,760
Common stock, shares oustanding (in shares)	5,182,232	5,165,760

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Interest income:
Interest and fees on loans	$ 35,980,000	$ 34,275,000	$ 29,761,000
Interest on investment securities:
Taxable	2,451,000	3,487,000	3,099,000
Exempt from Federal income taxes	983,000	908,000	852,000
Other	210,000	632,000	610,000
Total interest income	39,624,000	39,302,000	34,322,000
Interest expense:
Interest on deposits	832,000	1,201,000	716,000
Interest on junior subordinated deferrable interest debentures	385,000	531,000	510,000
Other	11,000	15,000	10,000
Total interest expense	1,228,000	1,747,000	1,236,000
Net interest income before provision for loan losses	38,396,000	37,555,000	33,086,000
Provision for loan losses	3,175,000	1,500,000	1,000,000
Net interest income after provision for loan losses	35,221,000	36,055,000	32,086,000
Non-interest income:
Service charges	2,323,000	2,695,000	2,576,000
Interchange revenue	2,568,000	2,374,000	2,174,000
Gain on sale of loans	1,344,000	867,000	1,903,000
Gain (loss) on sale of investment securities	0	114,000	(8,000)
Earnings on bank owned life insurance policies, net	342,000	328,000	328,000
Other	1,045,000	997,000	1,108,000
Total non-interest income	8,463,000	8,135,000	8,881,000
Non-interest expenses:
Salaries and employee benefits	13,282,000	13,009,000	12,138,000
Occupancy and equipment	3,362,000	3,311,000	2,962,000
Other	7,088,000	6,490,000	6,741,000
Total non-interest expenses	23,732,000	22,810,000	21,841,000
Income before income taxes	19,952,000	21,380,000	19,126,000
Provision for income taxes	5,477,000	5,868,000	5,134,000
Net income	$ 14,475,000	$ 15,512,000	$ 13,992,000
Basic earnings per common share (in dollars per share)	$ 2.80	$ 3.01	$ 2.74
Diluted earnings per common share (in dollars per share)	2.77	2.97	2.68
Common dividends per share (in dollars per share)	$ 0.36	$ 0.46	$ 0.36
Bank Servicing [Member]
Non-interest income:
Service charges	$ 841,000	$ 760,000	$ 800,000

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Net Income	$ 14,475,000	$ 15,512,000	$ 13,992,000
Other comprehensive income (loss):
Change in net unrealized gain (loss) on securities	3,685,000	5,887,000	(2,062,000)
Change in unrealized gain on cash flow hedge	142,000	0	0
Less: reclassification adjustments for net (gain) losses included in net income	0	(114,000)	8,000
Net unrealized holding gain (loss)	3,827,000	5,773,000	(2,054,000)
Related income tax effect:
Change in unrealized (gain) loss on securities	(1,089,000)	(1,741,000)	609,000
Change in unrealized gain on cash flow hedge	(42,000)
Reclassification of gain (losses) included in net income	0	34,000	(2,000)
Income tax effect	(1,131,000)	(1,707,000)	607,000
Total other comprehensive income (loss)	2,696,000	4,066,000	(1,447,000)
Comprehensive income	$ 17,171,000	$ 19,578,000	$ 12,545,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($)	Common Stock Including Additional Paid in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2017	5,064,972
Balance at Dec. 31, 2017	$ 6,415,000	$ 49,855,000	$ (570,000)	$ 55,700,000
Net Income		13,992,000		13,992,000
Other comprehensive income (loss)			(1,447,000)	(1,447,000)
Exercise of stock options (in shares)	72,504
Exercise of stock options	$ 330,000			330,000
Cash dividends on common stock		(1,842,000)		(1,842,000)
Stock-based compensation expense	$ 199,000			199,000
Balance (in shares) at Dec. 31, 2018	5,137,476
Balance at Dec. 31, 2018	$ 6,944,000	62,005,000	(2,017,000)	66,932,000
Net Income		15,512,000		15,512,000
Other comprehensive income (loss)			4,066,000	4,066,000
Exercise of stock options (in shares)	28,284
Exercise of stock options	$ 144,000			144,000
Cash dividends on common stock		(2,373,000)		(2,373,000)
Stock-based compensation expense	$ 224,000			224,000
Balance (in shares) at Dec. 31, 2019	5,165,760
Balance at Dec. 31, 2019	$ 7,312,000	75,144,000	2,049,000	84,505,000
Net Income		14,475,000		14,475,000
Other comprehensive income (loss)			2,696,000	2,696,000
Exercise of stock options (in shares)	16,472
Exercise of stock options	$ 89,000			89,000
Cash dividends on common stock		(1,866,000)		(1,866,000)
Stock-based compensation expense	$ 255,000			255,000
Balance (in shares) at Dec. 31, 2020	5,182,232
Balance at Dec. 31, 2020	$ 7,656,000	$ 87,753,000	$ 4,745,000	$ 100,154,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities:
Net Income	$ 14,475,000	$ 15,512,000	$ 13,992,000
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	3,175,000	1,500,000	1,000,000
Change in deferred loan origination costs/fees, net	2,308,000	(684,000)	(1,581,000)
Stock-based compensation expense	255,000	224,000	199,000
Depreciation and amortization	1,424,000	1,391,000	1,042,000
Amortization of investment security premiums	1,066,000	802,000	691,000
(Gain) loss on sale of investment securities	0	(114,000)	8,000
Gain on equity securities with no readily determinable fair value	0	0	(209,000)
Gain on sale of loans held for sale	(1,344,000)	(867,000)	(1,903,000)
Loans originated for sale	(22,285,000)	(20,416,000)	(38,914,000)
Proceeds from loan sales	28,994,000	19,457,000	41,748,000
Gain on sale of building	(218,000)	0	0
Provision from change in OREO valuation	0	40,000	155,000
Net gain on sale of OREO	(9,000)	(275,000)	(47,000)
Net loss (gain) on sale of other vehicles owned	7,000	(5,000)	(24,000)
Earnings on bank owned life insurance policies	(342,000)	(328,000)	(328,000)
(Benefit) provision for deferred income taxes	(1,067,000)	(166,000)	360,000
Increase in accrued interest receivable and other assets	(3,030,000)	(100,000)	(1,397,000)
Increase (decrease) in accrued interest payable and other liabilities	1,221,000	(494,000)	847,000
Net cash provided by operating activities	24,630,000	15,477,000	15,639,000
Cash flows from investing activities:
Proceeds from matured and called available-for-sale investment securities	500,000	200,000	0
Proceeds from sale of available-for-sale securities	0	19,668,000	4,157,000
Purchases of available-for-sale investment securities	(61,163,000)	(27,801,000)	(56,265,000)
Proceeds from principal repayments from available-for-sale government-guaranteed mortgage-backed securities	43,062,000	25,257,000	15,324,000
Net increase in loans	(96,568,000)	(53,477,000)	(82,412,000)
Proceeds from bank owned life insurance	0	0	338,000
Proceeds from sale of vehicles	458,000	636,000	473,000
Proceeds from sale of other real estate	369,000	698,000	723,000
Proceeds from sale of building	1,348,000	0	0
Purchases of FHLB stock	(150,000)	(490,000)	(342,000)
Purchase of FRB Stock	(651,000)	0	0
Purchases of premises and equipment	(1,606,000)	(1,397,000)	(3,866,000)
Net cash used in investing activities	(114,401,000)	(36,706,000)	(121,870,000)
Cash flows from financing activities:
Net increase in demand, interest-bearing and savings deposits	224,528,000	39,531,000	52,982,000
Net increase (decrease) in time deposits	2,122,000	(18,772,000)	10,926,000
Net (decrease) increase in securities sold under agreements to repurchase	(2,135,000)	2,955,000	2,984,000
Cash dividends paid on common stock	(1,866,000)	(2,373,000)	(1,842,000)
Proceeds from FHLB advances	10,000,000	0	0
Repayment of FHLB advances	(5,000,000)	0	0
Proceeds from exercise of stock options	89,000	144,000	330,000
Net cash provided by financing activities	227,738,000	21,485,000	65,380,000
Increase (decrease) in cash and cash equivalents	137,967,000	256,000	(40,851,000)
Cash and cash equivalents at beginning of year	46,942,000	46,686,000	87,537,000
Cash and cash equivalents at end of year	184,909,000	46,942,000	46,686,000
Supplemental disclosure of cash flow information:
Interest expense	1,255,000	1,739,000	1,212,000
Income taxes	6,774,000	6,019,000	4,506,000
Non-Cash Investing Activities:
Real estate acquired through foreclosure	56,000	0	656,000
Vehicles acquired through repossession	439,000	635,000	466,000
Common stock retired in connection with the exercise of stock options	$ 46,000	$ 42,000	$ 29,000

Note 1 - The Business of Plumas

Note 1 - The Business of Plumas Bancorp	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Nature of Operations [Text Block]	1. THE BUSINESS OF PLUMAS BANCORP During 2002, one September 26, 2002. September 28, 2005. The Bank operates eleven December, 2015 first 2018

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Consolidation and Basis of Presentation The consolidated financial statements include the accounts of the Company and the consolidated accounts of its wholly-owned subsidiary, Plumas Bank. All significant intercompany balances and transactions have been eliminated. Plumas Statutory Trust I and Trust II are not The accounting and reporting policies of Plumas Bancorp and subsidiary conform with accounting principles generally accepted in the United States of America and prevailing practices within the banking industry. Reclassifications Certain reclassifications have been made to prior years’ balances to conform to the classifications used in 2020 no Segment Information Management has determined that since all of the banking products and services offered by the Company are available in each branch of the Bank, all branches are located within the same economic environment and management does not 10 Use of Estimates To prepare financial statements in conformity with accounting principles generally accepted in the United States of America management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ. The allowance for loan losses, loan servicing rights, deferred tax assets, and fair values of financial instruments are particularly subject to change. Cash and Cash Equivalents For the purpose of the statement of cash flows, cash and due from banks and Federal funds sold are considered to be cash equivalents. Generally, Federal funds are sold for one December 31, 2020 Investment Securities Investments are classified into one ● Available-for-sale securities reported at fair value, with unrealized gains and losses excluded from earnings and reported, net of taxes, as accumulated other comprehensive income (loss) within shareholders' equity. ● Held-to-maturity securities, which management has the positive intent and ability to hold, reported at amortized cost, adjusted for the accretion of discounts and amortization of premiums. As of December 31, 2020 2019 not Management determines the appropriate classification of its investments at the time of purchase and may As of December 31, 2020 2019 not no An investment security is impaired when its carrying value is greater than its fair value. Investment securities that are impaired are evaluated on at least a quarterly basis and more frequently when economic or market conditions warrant such an evaluation to determine whether such a decline in their fair value is other than temporary. Management utilizes criteria such as the magnitude and duration of the decline and the intent and ability of the Company to retain its investment in the securities for a period of time sufficient to allow for an anticipated recovery in fair value, in addition to the reasons underlying the decline, to determine whether the loss in value is other than temporary. The term "other than temporary" is not not not not not not Federal Home Loan Bank Stock As a member of the Federal Home Loan Bank (FHLB) System, the Bank is required to maintain an investment in the capital stock of the FHLB. The investment is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. At December 31, 2020 December 31, 2019 Federal Reserve Bank (FRB) Stock The Bank is a member of its regional Federal Reserve Bank. FRB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. At December 31, 2020 December 31, 2019 $0, Loans Held for Sale, Loan Sales and Servicing Included in the loan portfolio are loans which are 75% to 85% guaranteed by the Small Business Administration (SBA), US Department of Agriculture Rural Business Cooperative Service (RBS) and Farm Services Agency (FSA). The guaranteed portion of these loans may third As of December 31, 2020 2019 may Government guaranteed loans with unpaid balances of $124,208,000 and $116,241,000 were being serviced for others at December 31, 2020 2019 The Company accounts for the transfer and servicing of financial assets based on the fair value of financial and servicing assets it controls and liabilities it has assumed, derecognizes financial assets when control has been surrendered, and derecognizes liabilities when extinguished. Servicing rights acquired through 1 2 no may The Company's investment in the loan is allocated between the retained portion of the loan and the sold portion of the loan based on their fair values on the date the loan is sold. The gain on the sold portion of the loan is recognized as income at the time of sale. The carrying value of the retained portion of the loan is discounted based on the estimated value of a comparable non-guaranteed loan. Loans Loans that management has the intent and ability to hold for foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of purchase premiums or discounts, deferred loan fees and costs, and an allowance for loan losses. Loans, if any, that are transferred from loans held for sale are carried at the lower of principal balance or market value at the date of transfer, adjusted for accretion of discounts. Interest is accrued daily based upon outstanding loan balances. 90 not first Loan origination fees, commitment fees, direct loan origination costs and purchased premiums and discounts on loans are deferred and recognized as an adjustment of yield, to be amortized to interest income over the contractual term of the loan. The unamortized balance of deferred fees and costs is reported as a component of net loans. The Company may may When the Company acquires such loans, the yield that may may not Subsequent increases in cash flows expected to be collected generally should be recognized prospectively through adjustment of the loan's yield over its remaining life. Decreases in cash flows expected to be collected should be recognized as an impairment. The Company may not December 31, 2020 2019 no Allowance for Loan Losses The allowance for loan losses is an estimate of probable incurred credit losses inherent in the Company's loan portfolio that have been incurred as of the balance-sheet date. The allowance is established through a provision for loan losses which is charged to expense. Additions to the allowance are expected to maintain the adequacy of the total allowance after credit losses and loan growth. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The overall allowance consists of two not A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the original agreement. Loans determined to be impaired are individually evaluated for impairment. When a loan is impaired, the Company measures impairment based on the present value of expected future cash flows discounted at the loan's effective interest rate, except that as a practical expedient, it may A restructuring of a debt constitutes a troubled debt restructuring (TDR) if the Company, for economic or legal reasons related to the debtor's financial difficulties, grants a concession to the debtor that it would not not The determination of the general reserve for loans that are not not January 1, 2008 ( The Company maintains a separate allowance for each portfolio segment (loan type). These portfolio segments include commercial, agricultural, real estate construction (including land and development loans), commercial real estate mortgage, residential mortgage, home equity loans, automobile loans and other loans primarily consisting of consumer installment loans. The allowance for loan losses attributable to each portfolio segment, which includes both impaired loans and loans that are not The Company assigns a risk rating to all loans and periodically, but not $100,000 The risk ratings can be grouped into three Special Mention Substandard not not Doubtful Loans not The general reserve component of the allowance for loan losses associated with loans collectively evaluated for impairment also consists of reserve factors that are based on management's assessment of the following for each portfolio segment: ( 1 2 Commercial – Agricultural – two Real Estate – Residential and Home Equity Lines of Credit – may Real Estate – Commercial – may Real Estate – Construction and Land Development – Automobile – may may Other – Although management believes the allowance to be adequate, ultimate losses may may The Company also maintains a separate allowance for off-balance-sheet commitments. Management estimates anticipated losses using historical data and utilization assumptions. The allowance for these commitments totaled $250,000 at December 31, 2020 2019 Other Real Estate Other real estate owned relates to real estate acquired in full or partial settlement of loan obligations, which was $403,000 at December 31, 2020 December 31, 2019 December 31, 2020 December 31, 2019 one December 31, 2020 December 31, 2019 December 31, 2020, 2019 2018 December 31, 2020, 2019 2018 The following table provides a summary of the change in the OREO balance for the years ended December 31, 2020 2019 Year Ended December 31, 2020 2019 Beginning balance $ 707,000 $ 1,170,000 Additions 56,000 - Dispositions (360,000 ) (423,000 ) Write-downs - (40,000 ) Ending balance $ 403,000 $ 707,000 Intangible Assets Intangible assets consist of core deposit intangibles related to branch acquisitions and are amortized on an accelerated basis method over ten no Aggregate amortization expense was $199,000, $263,000, and $27,000 for 2020, 2019 2018 The gross carrying amount of intangible assets and accumulated amortization was: 2020 2019 Gross Carrying Accumulated Gross Carrying Accumulated Amount Amortization Amount Amortization Core deposit intangibles $ 1,226,000 $ 504,000 $ 1,226,000 $ 305,000 Estimated amortization expense for each of the next five Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation is determined using the straight-line method over the estimated useful lives of the related assets. The useful lives of premises are estimated to be twenty thirty two ten may not Bank Owned Life Insurance The Company has purchased life insurance policies on certain key executives. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement. Revenue from Contracts with Customers The Company records revenue from contracts with customers in accordance with Accounting Standards Codification Topic 606, 606” 606, not Most of our revenue-generating transactions are not 606, not 606 Income Taxes The Company files its income taxes on a consolidated basis with its subsidiary. Income tax expense is the total of current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are recognized for the tax consequences of temporary differences between the reported amount of assets and liabilities and their tax bases. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. A valuation allowance is recognized if, based on the weight of available evidence management believes it is more likely than not not Accounting for Uncertainty in Income Taxes When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not not not 50 Interest expense and penalties associated with unrecognized tax benefits, if any, are classified as income tax expense in the consolidated income statement. There have been no December 31, 2020 2019 Earnings Per Share Basic earnings per share (EPS), which excludes dilution, is computed by dividing income available to common stockholders (net income plus discount on redemption of preferred stock less preferred dividends and accretion) by the weighted-average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, result in the issuance of common stock which shares in the earnings of the Company. The treasury stock method has been applied to determine the dilutive effect of stock options in computing diluted EPS. Comprehensive Income Comprehensive income consists of net income and other comprehensive income. Other comprehensive income includes unrealized gains and losses on securities available for sale which are also recognized as separate components of equity and in 2020 2020, 2019 2018 Dividend Restrictions Banking regulations require maintaining certain capital levels and may Fair Value of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in a separate note. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates. Stock-Based Compensation Compensation expense related to the Company’s Stock Option Plans, net of related tax benefit, recorded in 2020, 2019 2018 The Company determines the fair value of options on the date of grant using a Black-Scholes-Merton option pricing model that uses assumptions based on expected option life, expected stock volatility and the risk-free interest rate. The expected volatility assumptions used by the Company are based on the historical volatility of the Company’s common stock over the most recent period commensurate with the estimated expected life of the Company’s stock options. The Company bases its expected life assumption on its historical experience and on the terms and conditions of the stock options it grants to employees. The risk-free rate is based on the U.S. Treasury yield curve for the periods within the contractual life of the options in effect at the time of the grant. During 2020 2019 2020 2019 Expected life of stock options (in years) 5.1 5.1 Risk free interest rate 1.68 % 1.57 % Daily Volatility 1.64 % 1.59 % Dividend yields 1.29 % 1.59 % Weighted-average fair value of options granted during the year $ 5.92 $ 4.44 No December 31, 2018 Recently Adopted Accounting Pronouncements In August 2018, No. 2018 13, December 15, 2019, No. 2018 13 not Pending Accounting Pronouncements In June 2016, No. 2016 13, No. 2016 13 1 2 not not No. 201613 October 16, 2019, No. 2016 13 December 31, 2022, not No 2016 13 No. 2016 13

Note 3 - Fair Value Measurement

Note 3 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Fair Value Disclosures [Text Block]	3. FAIR VALUE MEASUREMENTS The Company measures fair value under the fair value hierarchy described below. Level 1: Level 2: not Level 3: one not may In certain cases, the inputs used to measure fair value may Management monitors the availability of observable market data to assess the appropriate classification of financial instruments within the fair value hierarchy. Changes in economic conditions or model-based valuation techniques may one Management evaluates the significance of transfers between levels based upon the nature of the financial instrument and size of the transfer relative to total assets, total liabilities or total earnings. Fair Value of Financial Instruments The carrying amounts and estimated fair values of financial instruments, at December 31, 2020 Fair Value Measurements at December 31, 2020 Using: Total Fair Carrying Value Level 1 Level 2 Level 3 Value Financial assets: Cash and cash equivalents $ 184,909,000 $ 184,909,000 $ 184,909,000 Investment securities 179,613,000 $ 179,613,000 179,613,000 Interest rate swaps 141,000 141,000 141,000 Loans, net 700,795,000 $ 717,068,000 717,068,000 FHLB stock 3,667,000 N/A FRB Stock 651,000 N/A Accrued interest receivable 5,402,000 10,000 633,000 4,759,000 5,402,000 Financial liabilities: Deposits 973,974,000 933,658,000 41,891,000 975,549,000 Repurchase agreements 13,878,000 13,878,000 13,878,000 FHLB advances 5,000,000 4,996,000 4,996,000 Junior subordinated deferrable interest debentures 10,310,000 7,340,000 7,340,000 Accrued interest payable 69,000 9,000 44,000 16,000 69,000 The carrying amounts and estimated fair values of financial instruments, at December 31, 2019 Fair Value Measurements at December 31, 2019 Using: Total Fair Carrying Value Level 1 Level 2 Level 3 Value Financial assets: Cash and cash equivalents $ 46,942,000 $ 46,942,000 $ 46,942,000 Investment securities 159,320,000 $ 159,320,000 159,320,000 Loans, net 616,036,000 $ 626,795,000 626,795,000 FHLB stock 3,517,000 N/A Accrued interest receivable 3,398,000 15,000 574,000 2,809,000 3,398,000 Financial liabilities: Deposits 747,324,000 709,130,000 38,202,000 747,332,000 Repurchase agreements 16,013,000 16,013,000 16,013,000 Junior subordinated deferrable interest debentures 10,310,000 7,661,000 7,661,000 Accrued interest payable 96,000 13,000 60,000 23,000 96,000 Because no 3. These estimates do not one not The following tables present information about the Company’s assets and liabilities measured at fair value on a recurring and non-recurring basis as of December 31, 2020 December 31, 2019 Assets and liabilities measured at fair value on a recurring basis at December 31, 2020 Fair Value Measurements at December 31, 2020 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Total Fair Assets Inputs Inputs Value (Level 1) (Level 2) (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 110,674,000 $ - $ 110,674,000 $ - U.S. Government agencies collateralized by mortgage obligations-commercial 10,472,000 - 10,472,000 - Obligations of states and political subdivisions 58,467,000 - 58,467,000 - $ 179,613,000 $ - $ 179,613,000 $ - Assets and liabilities measured at fair value on a recurring basis at December 31, 2019 Fair Value Measurements at December 31, 2019 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Total Fair Assets Inputs Inputs Value (Level 1) (Level 2) (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 125,678,000 $ - $ 125,678,000 $ - Obligations of states and political subdivisions 33,642,000 - 33,642,000 - $ 159,320,000 $ - $ 159,320,000 $ - The fair value of securities available-for-sale equals quoted market price, if available. If quoted market prices are not no 2020 2019 Assets and liabilities measured at fair value on a non-recurring basis at December 31, 2020 Fair Value Measurements at December 31, 2020 Using: Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Total Assets Inputs Inputs Total Fair Value (Level 1) (Level 2) (Level 3) Losses Assets: Impaired loans: Real estate - commercial $ 11,000 $ - $ - $ 11,000 $ (143,000 ) Total impaired loans 11,000 - - 11,000 (143,000 ) Other real estate: Real estate – commercial $ 347,000 - - $ 347,000 - Real estate – residential 56,000 - - 56,000 - Total other real estate 403,000 - - 403,000 - Total $ 414,000 $ - $ - $ 414,000 $ (143,000 ) Assets and liabilities measured at fair value on a non-recurring basis at December 31, 2019 Fair Value Measurements at December 31, 2019 Using: Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Total Assets Inputs Inputs Total Fair Value (Level 1) (Level 2) (Level 3) Losses Assets: Impaired loans: Real estate - commercial $ 130,000 $ - $ - $ 130,000 $ (121,000 ) Total impaired loans 130,000 - - 130,000 (121,000 ) Other real estate: Real estate – commercial $ 347,000 - - $ 347,000 - Real estate – construction and land development 360,000 - - 360,000 - Total other real estate 707,000 - - 707,000 $ - Total $ 837,000 $ - $ - $ 837,000 $ (121,000 ) The Company has no The following methods were used to estimate fair value. Collateral-Dependent Impaired Loans not third 3 December 31, 2020 2019 Other Real Estate: third 3 Appraisals for both collateral-dependent impaired loans and other real estate are performed by certified general appraisers (for commercial properties) or certified residential appraisers (for residential properties) whose qualifications and licenses have been reviewed and verified by the Company. Once received, a member of the Loan Administration Department reviews the assumptions and approaches utilized in the appraisal as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. On a quarterly basis, the Company compares the actual selling price of similar collateral that has been liquidated to the most recent appraised value for unsold properties to determine what additional adjustment, if any, should be made to the appraisal value to arrive at fair value. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. The following table presents quantitative information about Level 3 December 31, 2020 2019 Range Range Fair Value Fair Value Valuation (Weighted Average) (Weighted Average) Description 12/31/2020 12/31/2019 Technique Significant Unobservable Input 12/31/2020 12/31/2019 Impaired Loans: RE – Commercial $ 11 $ 130 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 28%-80% (61 %) 10 % (10 %) Other Real Estate: RE – Residential $ 56 $ - Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 47 % (47 %) N/A RE – Commercial $ 347 $ 347 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 16% - 17% (16 %) 16% - 17% (16 %) Construction and Land $ - $ 360 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs N/A 10 % (10 %)

Note 4 - Investment Securities

Note 4 - Investment Securities	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	4. INVESTMENT SECURITIES The amortized cost and estimated fair value of investment securities at December 31, 2020 2019 Available-for-Sale 2020 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 106,942,000 $ 3,749,000 $ (17,000 ) $ 110,674,000 U.S. Government agencies collateralized by mortgage obligations-commercial 10,400,000 72,000 - 10,472,000 Obligations of states and political subdivisions 55,676,000 2,792,000 (1,000 ) 58,467,000 $ 173,018,000 $ 6,613,000 $ (18,000 ) $ 179,613,000 Unrealized gains on available-for-sale investment securities totaling $6,595,000 were recorded, net of $1,950,000 in tax expense, as accumulated other comprehensive loss within shareholders' equity at December 31, 2020 No December 31, 2020 Available-for-Sale 2019 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 123,940,000 $ 1,924,000 $ (186,000 ) $ 125,678,000 Obligations of states and political subdivisions 32,470,000 1,201,000 (29,000 ) 33,642,000 $ 156,410,000 $ 3,125,000 $ (215,000 ) $ 159,320,000 Unrealized gain on available-for-sale investment securities totaling $2,910,000 were recorded, net of $861,000 in tax expense, as accumulated other comprehensive loss within shareholders' equity at December 31, 2019. December 31, 2019 fifty-five twenty-eight twenty-seven Unrealized loss on available-for-sale investment securities totaling $2,863,000 were recorded, net of $846,000 in tax benefits, as accumulated other comprehensive loss within shareholders' equity at December 31, 2018 December 31, 2018 eighteen eight ten Investment securities with unrealized losses at December 31, 2020 December 31, 2020 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ - $ - $ 5,511,000 $ 17,000 $ 5,511,000 $ 17,000 U.S. Government agencies collateralized by mortgage obligations-commercial - - - - - - Obligations of states and political subdivisions - - 531,000 1,000 531,000 1,000 $ - $ - $ 6,042,000 $ 18,000 $ 6,042,000 $ 18,000 Investment securities with unrealized losses at December 31, 2019 December 31, 2019 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Debt securities: U.S. Government agencies collateralized by mortgage obligations-residential $ 10,319,000 $ 31,000 $ 19,733,000 $ 155,000 $ 30,052,000 $ 186,000 Obligations of states and political subdivisions 2,965,000 29,000 - - 2,965,000 29,000 $ 13,284,000 $ 60,000 $ 19,733,000 $ 155,000 $ 33,017,000 $ 215,000 At December 31, 2020 twelve December 31, 2020 not not not December 31, 2020 The amortized cost and estimated fair value of investment securities at December 31, 2020 may Amortized Estimated Fair Cost Value After one year through five years $ 4,151,000 $ 4,313,000 After five years through ten years 5,887,000 6,261,000 After ten years 45,638,000 47,893,000 Investment securities not due at a single maturity date: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 106,942,000 110,674,000 U.S. Government agencies collateralized by mortgage obligations-commercial 10,400,000 10,472,000 $ 173,018,000 $ 179,613,000 Investment securities with amortized costs totaling $97,972,000 and $83,596,000 and estimated fair values totaling $101,685,000 and $84,625,000 at December 31, 2020 2019 There were no December 31, 2020 2019 2018 no December 31, 2020 December 31, 2019 The Company adopted ASU No. 2016 01, January 1, 2018

Note 5 - Loans and the Allowanc

Note 5 - Loans and the Allowance for Loan Losses	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	5. LOANS AND THE ALLOWANCE FOR LOAN LOSSES Outstanding loans are summarized below: December 31, 2020 2019 Commercial $ 117,360,000 $ 47,892,000 Agricultural 72,911,000 78,785,000 Real estate – residential 11,399,000 14,530,000 Real estate – commercial 352,552,000 316,986,000 Real estate – construction & land development 25,306,000 31,181,000 Equity lines of credit 34,744,000 35,471,000 Auto 91,080,000 90,310,000 Other 4,587,000 4,563,000 709,939,000 619,718,000 Deferred loan costs, net 758,000 3,561,000 Allowance for loan losses (9,902,000 ) (7,243,000 ) Loans, net $ 700,795,000 $ 616,036,000 Changes in the allowance for loan losses were as follows: Year Ended December 31, 2020 2019 Balance, beginning of year $ 7,243,000 $ 6,958,000 Provision charged to operations 3,175,000 1,500,000 Losses charged to allowance (787,000 ) (1,521,000 ) Recoveries 271,000 306,000 Balance, end of year $ 9,902,000 $ 7,243,000 The recorded investment in impaired loans totaled $2,214,000 and $2,244,000 at December 31, 2020 2019 December 31, 2020 December 31, 2019 no December 31, 2020 2019 December 31, 2020, 2019 2018 December 31, 2020, 2019 2018 Included in impaired loans are troubled debt restructurings. A troubled debt restructuring is a formal restructure of a loan where the Company for economic or legal reasons related to the borrower’s financial difficulties, grants a concession to the borrower. The concessions may one In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed of the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. This evaluation is performed under the Company’s internal underwriting policy. The carrying value of troubled debt restructurings at December 31, 2020 December 31, 2019 December 31, 2020 December 31, 2019 not December 31, 2020 December 31, 2019 There were no twelve December 31, 2020 2019 There were no twelve twelve December 31, 2020 2019 At December 31, 2020 2019 twelve December 31, 2020, 2019 2018 no 90 December 31, 2020 December 31, 2019 December 31, 2020, 2019 2018 Salaries and employee benefits totaling $2,274,000, $2,294,000 and $2,520,000 have been deferred as loan origination costs during the years ended December 31, 2020, 2019 2018 The following tables show the loan portfolio allocated by management's internal risk ratings at the dates indicated, in thousands: December 31, 2020 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Real Real Real Estate- Estate- Estate- Equity Commercial Agricultural Residential Commercial Construction LOC Total Grade: Pass $ 116,992 $ 72,833 $ 11,208 $ 348,901 $ 25,229 $ 34,237 $ 609,400 Special Mention 211 78 - 2,779 - - 3,068 Substandard 157 - 191 872 77 507 1,804 Doubtful - - - - - - - Total $ 117,360 $ 72,911 $ 11,399 $ 352,552 $ 25,306 $ 34,744 $ 614,272 December 31, 2019 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Real Real Real Estate- Estate- Estate- Equity Commercial Agricultural Residential Commercial Construction LOC Total Grade: Pass $ 47,334 $ 76,620 $ 14,253 $ 309,785 $ 31,097 $ 34,855 $ 513,944 Special Mention 478 2,165 - 4,954 - - 7,597 Substandard 80 - 277 2,247 84 616 3,304 Doubtful - - - - - - - Total $ 47,892 $ 78,785 $ 14,530 $ 316,986 $ 31,181 $ 35,471 $ 524,845 Consumer Credit Exposure Consumer Credit Exposure Credit Risk Profile Credit Risk Profile Based on Payment Activity Based on Payment Activity December 31, 2020 December 31, 2019 Auto Other Total Auto Other Total Grade: Performing $ 90,396 $ 4,539 $ 94,935 $ 90,128 $ 4,559 $ 94,687 Non-performing 684 48 732 182 4 186 Total $ 91,080 $ 4,587 $ 95,667 $ 90,310 $ 4,563 $ 94,873 The following tables show the allocation of the allowance for loan losses at the dates indicated, in thousands: Commercial Agricultural Real Estate Residential Real Estate Commercial Real Estate Construction Equity LOC Auto Other Total Year ended 12/31/20: Allowance for Loan Losses Beginning balance $ 617 $ 653 $ 163 $ 3,426 $ 481 $ 393 $ 1,409 $ 101 $ 7,243 Charge-offs (131 ) - - - - - (574 ) (82 ) (787 ) Recoveries 34 - 15 8 - 4 200 10 271 Provision 430 104 (14 ) 1,655 73 102 733 92 3,175 Ending balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Year ended 12/31/19: Allowance for Loan Losses Beginning balance $ 914 $ 538 $ 214 $ 2,686 $ 758 $ 464 $ 1,289 $ 95 $ 6,958 Charge-offs (587 ) - - - - (6 ) (867 ) (61 ) (1,521 ) Recoveries 26 - 3 4 - 5 258 10 306 Provision 264 115 (54 ) 736 (277 ) (70 ) 729 57 1,500 Ending balance $ 617 $ 653 $ 163 $ 3,426 $ 481 $ 393 $ 1,409 $ 101 $ 7,243 Year ended 12/31/18: Allowance for Loan Losses Beginning balance $ 725 $ 623 $ 231 $ 2,729 $ 783 $ 533 $ 946 $ 99 $ 6,669 Charge-offs (325 ) - (25 ) - - - (801 ) (40 ) (1,191 ) Recoveries 83 - 93 21 3 5 256 19 480 Provision 431 (85 ) (85 ) (64 ) (28 ) (74 ) 888 17 1,000 Ending balance $ 914 $ 538 $ 214 $ 2,686 $ 758 $ 464 $ 1,289 $ 95 $ 6,958 December 31, 2020: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ 143 $ - $ 26 $ - $ 5 $ - $ - $ - $ 174 Ending balance: collectively evaluated for impairment 807 757 138 5,089 549 499 1,768 121 9,728 Ending balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Loans Ending balance: individually evaluated for impairment $ 154 $ 243 $ 563 $ 859 $ 108 $ 288 $ - $ - $ 2,215 Ending balance: collectively evaluated for impairment 117,206 72,668 10,836 351,693 25,198 34,456 91,080 4,587 707,724 Ending balance $ 117,360 $ 72,911 $ 11,399 $ 352,552 $ 25,306 $ 34,744 $ 91,080 $ 4,587 $ 709,939 December 31, 2019: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ - $ - $ 28 $ 121 $ 5 $ - $ - $ - $ 154 Ending balance: collectively evaluated for impairment 617 653 135 3,305 476 393 1,409 101 7,089 Ending balance $ 617 $ 653 $ 163 $ 3,426 $ 481 $ 393 $ 1,409 $ 101 $ 7,243 Loans Ending balance: individually evaluated for impairment $ 25 $ 248 $ 612 $ 815 $ 110 $ 434 $ - $ - $ 2,244 Ending balance: collectively evaluated for impairment 47,867 78,537 13,918 316,171 31,071 35,037 90,310 4,563 617,474 Ending balance $ 47,892 $ 78,785 $ 14,530 $ 316,986 $ 31,181 $ 35,471 $ 90,310 $ 4,563 $ 619,718 The following tables show an aging analysis of the loan portfolio by the time past due, in thousands: December 31, 2020 Total Past Due 30-89 Days 90 Days and and Past Due Still Accruing Nonaccrual Nonaccrual Current Total Commercial $ 16 $ - $ 157 $ 173 $ 117,187 $ 117,360 Agricultural - - - - 72,911 72,911 Real estate - residential 34 - 191 225 11,174 11,399 Real estate - commercial 56 - 872 928 351,624 352,552 Real estate – construction & land - - 77 77 25,229 25,306 Equity Lines of Credit 73 - 507 580 34,164 34,744 Auto 945 - 684 1,629 89,451 91,080 Other 28 - 48 76 4,511 4,587 Total $ 1,152 $ - $ 2,536 $ 3,688 $ 706,251 $ 709,939 December 31, 2019 Total Past Due 30-89 Days 90 Days and and Past Due Still Accruing Nonaccrual Nonaccrual Current Total Commercial $ 333 $ - $ 58 $ 391 $ 47,501 $ 47,892 Agricultural 199 - - 199 78,586 78,785 Real estate - residential - - 277 277 14,253 14,530 Real estate - commercial 1,467 - 830 2,297 314,689 316,986 Real estate – construction & land - - 83 83 31,098 31,181 Equity Lines of Credit 288 - 616 904 34,567 35,471 Auto 1,281 - 182 1,463 88,847 90,310 Other 87 - 4 91 4,472 4,563 Total $ 3,655 $ - $ 2,050 $ 5,705 $ 614,013 $ 619,718 The following tables show information related to impaired loans at the dates indicated, in thousands: Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2020: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 243 243 - 246 19 Real estate – residential 388 399 - 390 28 Real estate – commercial 859 955 - 762 - Real estate – construction & land - - - - - Equity Lines of Credit 288 317 - 298 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ 154 $ 154 $ 143 $ 16 $ - Agricultural - - - - - Real estate – residential 174 176 26 175 7 Real estate – commercial - - - - - Real estate – construction & land 108 108 5 109 7 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 154 $ 154 $ 143 $ 16 $ - Agricultural 243 243 - 246 19 Real estate – residential 562 575 26 565 35 Real estate – commercial 859 955 - 762 - Real estate – construction & land 108 108 5 109 7 Equity Lines of Credit 288 317 - 298 - Auto - - - - - Other - - - - - Total $ 2,214 $ 2,352 $ 174 $ 1,996 $ 61 The following tables show information related to impaired loans at the dates indicated, in thousands: Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2019: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ 25 $ 85 $ - $ 23 $ - Agricultural 248 248 - 249 19 Real estate – residential 435 447 - 385 29 Real estate – commercial 563 614 - 476 - Real estate – construction & land - - - - - Equity Lines of Credit 434 457 - 213 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 177 177 28 178 7 Real estate – commercial 252 261 121 139 - Real estate – construction & land 110 110 5 114 7 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 25 $ 85 $ - $ 23 $ - Agricultural 248 248 - 249 19 Real estate – residential 612 624 28 563 36 Real estate – commercial 815 875 121 615 - Real estate – construction & land 110 110 5 114 7 Equity Lines of Credit 434 457 - 213 - Auto - - - - - Other - - - - - Total $ 2,244 $ 2,399 $ 154 $ 1,777 $ 62 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2018: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 250 250 - 252 19 Real estate – residential 470 481 - 470 38 Real estate – commercial 131 144 - 136 - Real estate – construction & land - - - - - Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ 128 $ 128 $ 128 $ 1 $ - Agricultural - - - - - Real estate – residential 179 179 41 181 7 Real estate – commercial - - - - - Real estate – construction & land 117 117 12 120 7 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 128 $ 128 $ 128 $ 1 $ - Agricultural 250 250 - 252 19 Real estate – residential 649 660 41 651 45 Real estate – commercial 131 144 - 136 - Real estate – construction & land 117 117 12 120 7 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total $ 1,275 $ 1,299 $ 181 $ 1,160 $ 71

Note 6 - Premises and Equipment

Note 6 - Premises and Equipment	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	6. PREMISES AND EQUIPMENT Premises and equipment consisted of the following: December 31, 2020 2019 Land $ 4,029,000 $ 4,179,000 Premises 17,234,000 18,879,000 Furniture, equipment and leasehold improvements 7,657,000 7,896,000 Total 28,920,000 30,954,000 Less accumulated depreciation and amortization (14,904,000 ) (16,325,000 ) Premises and equipment, net $ 14,016,000 $ 14,629,000 Depreciation and amortization included in occupancy and equipment expense totaled $1,089,000, $1,055,000 and $925,000 for the years ended December 31, 2020, 2019 2018

Note 7 - Deposits

Note 7 - Deposits	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	7. DEPOSITS Interest-bearing deposits consisted of the following: December 31, 2020 2019 Interest-bearing demand deposits $ - $ 102,724,000 Money market 173,557,000 90,853,000 Savings 243,419,000 183,934,000 Time, $250,000 or more 4,422,000 3,447,000 Other time 35,894,000 34,747,000 Interest-bearing deposits $ 457,292,000 $ 415,705,000 At December 31, 2020 Year Ending December 31, 2021 $ 30,951,000 2022 5,049,000 2023 2,406,000 2024 1,660,000 2025 233,000 thereafter 17,000 $ 40,316,000 Deposit overdrafts reclassified as loan balances were $629,000 and $398,000 at December 31, 2020 2019

Note 8 - Securities Sold Under

Note 8 - Securities Sold Under Agreements to Repurchase	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Repurchase Agreements, Resale Agreements, Securities Borrowed, and Securities Loaned Disclosure [Text Block]	8. SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE Securities sold under agreements to repurchase totaling $13,878,000 and $16,013,000 at December 31, 2020 2019 December 31, 2020 2019 Securities sold under agreements to repurchase are financing arrangements that mature within two 2020 2019 2020 2019 Average daily balance during the year $ 11,899,000 $ 11,485,000 Average interest rate during the year 0.09 % 0.11 % Maximum month-end balance during the year $ 18,130,000 $ 16,013,000 Weighted average interest rate at year-end 0.09 % 0.12 %

Note 9 - Borrowing Arrangements

Note 9 - Borrowing Arrangements	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Debt Disclosure [Text Block]	9. BORROWING ARRANGEMENTS The Company is a member of the FHLB and can borrow up to $173,656,000 from the FHLB secured by commercial and residential mortgage loans with carrying values totaling $337,282,000. The Company is required to hold FHLB stock as a condition of membership. At December 31, 2020 December 31, 2019 December 31, 2020 $173,655,000 three no December 31, 2020 2019 December 31 2020. May 7, 2021 no December 31, 2019. On March 9, 2020 October 24, 2013 ( third 1. Revision of the maturity date of the Note from October 1, 2020 March 2, 2021. 2. An increase in the maximum amount of the Note from $5 million to $15 million. 3. Elimination of the “Unused Portion” fee. 4. A reduction in the Rate from the U. S. “Prime Rate” plus one There were no December 31, 2020 2019 100% not December 31, 2020 December 31, 2019

Note 10 - Junior Subordinated D

Note 10 - Junior Subordinated Deferrable Interest Debentures	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Subordinated Borrowings Disclosure [Text Block]	10. JUNIOR SUBORDINATED DEFERRABLE INTEREST DEBENTURES Plumas Statutory Trust I and II are business trusts formed by the Company with capital of $358,000 and $182,000, respectively, for the sole purpose of issuing trust preferred securities fully and unconditionally guaranteed by the Company. During 2002, 2005, Trust I’s Subordinated Debentures mature on September 26, 2032, 3 September 28, 2035, 3 5 September 26, 2032 September 28, 2035 Holders of the Trust Preferred Securities are entitled to a cumulative cash distribution on the liquidation amount of $1,000 per security. The interest rate of the Trust Preferred Securities issued by Trust I adjust on each quarterly anniversary date to equal the 3 3.40%. 3 1.48%. five not The Trust Preferred Securities were sold and issued in private transactions pursuant to an exemption from registration under the Securities Act of 1933, Interest expense recognized by the Company for the years ended December 31, 2020, 2019 2018

Note 11 - Derivatives

Note 11 - Derivatives	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	11. DERIVATIVES Interest Rate Swaps Designated as Cash Flow Hedges: May 26, 2020 two no no Summary information about the interest-rate swaps designated as cash flow hedges as of year-end is as follows: 2020 Notional amounts $10,000,000 Weighted average pay rates 3.38% Weighted average remaining maturity 9.5 years Unrealized gains $142,000 Interest expense recorded on these swap transactions totaled $25,000 during 2020

Note 12 - Commitments and Conti

Note 12 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	12. COMMITMENTS AND CONTINGENCIES Leases The Company leases three two three two not not two No. 2016 02 January 1, 2019 As our leases do not The following table presents a maturity analysis of the operating lease liability at December 31, 2020 Maturities of Lease Liabilities Year ended December 31, 2021 $ 284,000 Year ended December 31, 2022 288,000 Year ended December 31, 2023 232,000 Year ended December 31, 2024 235,000 Year ended December 31, 2025 149,000 Year ended December 31, 2026 31,000 1,219,000 Less: Present value discount (113,000 ) Lease Liability December 31, 2020 $ 1,106,000 The weighted-average remaining lease term is 4.5 years. The following table presents a maturity analysis of the operating lease liability at December 31, 2019: Maturities of Lease Liabilities Year ended December 31, 2020 $ 188,000 Year ended December 31, 2021 88,000 Year ended December 31, 2022 59,000 335,000 Less: Present value discount (18,000 ) Lease Liability Balance at December 31, 2019 $ 317,000 The weighted-average remaining lease term is 2.1 years. Total lease costs for the year ended December 31, 2020 December 31, 2019 December 31, 2018. 2016 02, December 31, 2020 Rental expense included in occupancy and equipment expense totaled $388,000, $422,000 and $340,000 for the years ended December 31, 2020, 2019 2018 Financial Instruments With Off-Balance-Sheet Risk The Company is a party to financial instruments with off-balance-sheet risk in the normal course of business in order to meet the financing needs of its customers. These financial instruments include commitments to extend credit and letters of credit. These instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized on the consolidated balance sheet. The Company's exposure to credit loss in the event of nonperformance by the other party for commitments to extend credit and letters of credit is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and letters of credit as it does for loans included on the consolidated balance sheet. The following financial instruments represent off-balance-sheet credit risk: December 31, 2020 2019 Commitments to extend credit $ 144,425,000 $ 111,352,000 Letters of credit $ 531,000 $ 126,000 Commitments to extend credit are agreements to lend to a customer as long as there is no may not may Letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third not December 31, 2020 2019 At December 31, 2020 not Concentrations of Credit Risk The Company grants real estate mortgage, real estate construction, commercial, agricultural and consumer loans to customers throughout Plumas, Nevada, Placer, Lassen, Sierra, Shasta and Modoc counties in California and Washoe county in Northern Nevada. Although the Company has a diversified loan portfolio, a substantial portion of its portfolio is secured by commercial and residential real estate. A continued substantial decline in the economy in general, or a continued decline in real estate values in the Company’s primary market areas in particular, could have an adverse impact on the collectability of these loans. However, personal and business income represents the primary source of repayment for a majority of these loans. Contingencies The Company is subject to legal proceedings and claims which arise in the ordinary course of business. In the opinion of management, the amount of ultimate liability with respect to such actions will not

Note 13 - Shareholders' Equity

Note 13 - Shareholders' Equity	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	13. SHAREHOLDERS' EQUITY Dividend Restrictions The Company's ability to pay cash dividends is dependent on dividends paid to it by the Bank and limited by California corporation law. Under California law, the holders of common stock of the Company are entitled to receive dividends when and as declared by the Board of Directors, out of funds legally available, subject to certain restrictions. The California General Corporation Law permits a California corporation such as the Company to make a distribution to its shareholders if its retained earnings equal at least the amount of the proposed distribution or if after giving effect to the distribution, the value of the corporation’s assets exceed the amount of its liabilities plus the amount of shareholders preferences, if any, and certain other conditions are met. Dividends from the Bank to the Company are restricted under California law to the lesser of the Bank's retained earnings or the Bank's net income for the latest three December 31, 2020 10 During 2020 three one May 15, 2020, August 14, 2020 November 16, 2020. 2018 2019 May 15, 2018 November 15, 2018 May 15, 2019 November 15, 2019. Earnings Per Share Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, result in the issuance of common stock which shares in the earnings of the Company. The treasury stock method has been applied to determine the dilutive effect of stock options in computing diluted earnings per share. For the Year Ended December 31, (In thousands, except per share data) 2020 2019 2018 Net Income: Net income $ 14,475 $ 15,512 $ 13,992 Earnings Per Share: Basic earnings per share $ 2.80 $ 3.01 $ 2.74 Diluted earnings per share $ 2.77 $ 2.97 $ 2.68 Weighted Average Number of Shares Outstanding: Basic shares 5,177 5,155 5,108 Diluted shares 5,230 5,228 5,219 Shares of common stock issuable under stock options and warrants for which the exercise prices were greater than the average market prices were not not not December 31, 2020, 2019 2018 Stock Options In 2001, no no December 31, 2020 As of December 31, 2020 no A summary of the activity within the 2001 Weighted Average Weighted Remaining Average Contractual Exercise Term in Intrinsic Shares Price Years Value Options outstanding at January 1, 2018 46,293 $ 2.95 Options exercised (40,100 ) 2.95 Options outstanding at December 31, 2018 6,193 2.95 Options exercised (6,193 ) 2.95 Options outstanding at December 31, 2019 - 2.95 Options exercised - $ 2.95 Options outstanding at December 31, 2020 - Options exercisable at December 31, 2020 - Expected to vest after December 31, 2020 - In May 2013, 2013 December 31, 2020 2013 may not six not ten December 31, 2020 December 31, 2019 2018, As of December 31, 2020 2013 A summary of the activity within the 2013 Weighted Average Weighted Remaining Average Contractual Exercise Term in Intrinsic Shares Price Years Value Options outstanding at January 1, 2018 160,600 $ 7.72 Option granted 76,000 24.4 Options cancelled (6,500 ) 20.55 Options exercised (33,600 ) 7.19 Options outstanding at December 31, 2018 196,500 13.84 Option granted 132,000 21.45 Options cancelled (2,400 ) 8.75 Options exercised (23,715 ) 7.10 Options outstanding at December 31, 2019 302,385 17.73 Option granted 5,000 26.42 Options cancelled (17,050 ) 23.05 Options exercised (18,250 ) 7.39 Options outstanding at December 31, 2020 272,085 $ 18.25 5.2 $ 1,498,216 Options exercisable at December 31, 2020 145,585 $ 14.69 4.2 $ 1,311,403 Expected to vest after December 31, 2020 112,901 $ 22.35 6.4 $ 166,862 The following information relates to the two Compensation cost related to stock options recognized in operating results under the plan was $255,000, $224,000 and $199,000 for the years ended December 31, 2020, 2019 2018 December 31, 2020, 2019 2018 The total fair value of options vested was $333,000 and $197,000 for the years ended December 31, 2020 2019 December 31, 2020 2019 Cash received from option exercises for the years ended December 31, 2020, 2019 2018 December 31, 2020, 2019 2018 Regulatory Capital The Bank is subject to certain regulatory capital requirements administered by the FDIC. Failure to meet these minimum capital requirements can initiate certain mandatory and possibly additional discretionary, actions by regulators that, if undertaken, could have a direct material effect on the Company's consolidated financial statements. Under capital adequacy guidelines, the Bank must meet specific capital guidelines that involved quantitative measures of their assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. These quantitative measures are established by regulation and require that minimum amounts and ratios of total and Tier 1 1 The Bank is also subject to additional capital guidelines under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain total risk-based, Tier 1 1 In July, 2013, 1 1 1 1 1 2.5%, 1 7.0%; 1 8.5%, 10.5%. December 31, 2020 , Under the FRB’s Small Bank Holding Company and Savings and Loan Holding company Policy Statement (the “Policy Statement”), qualifying bank holding companies with less than $3 billion in consolidated assets are exempt from the consolidated capital rules. The Company qualifies for treatment under the Policy Statement and is not In 2019, 1 $10 may 9%. January 1, 2020. not The following table sets forth the Bank's actual capital amounts and ratios (dollar amounts in thousands): Minimum Amount of Capital Required To be Well-Capitalized For Capital Under Prompt Actual Adequacy Purposes (1) Corrective Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2020 Common Equity Tier 1 Ratio $ 103,361 14.2 % $ 32,802 4.5 % $ 47,381 6.5 % Tier 1 Leverage Ratio 103,361 9.2 % 45,017 4.0 % 56,271 5.0 % Tier 1 Risk-Based Capital Ratio 103,361 14.2 % 43,736 6.0 % 58,315 8.0 % Total Risk-Based Capital Ratio 112,485 15.4 % 58,315 8.0 % 72,894 10.0 % December 31, 2019 Common Equity Tier 1 Ratio $ 90,317 13.1 % $ 31,059 4.5 % $ 44,863 6.5 % Tier 1 Leverage Ratio 90,317 10.4 % 34,897 4.0 % 43,622 5.0 % Tier 1 Risk-Based Capital Ratio 90,317 13.1 % 41,412 6.0 % 55,216 8.0 % Total Risk-Based Capital Ratio 97,810 14.2 % 55,216 8.0 % 69,020 10.0 % ( 1 not The current and projected capital positions of the Company and the Bank and the impact of capital plans and long- term strategies are reviewed regularly by management. The Company policy is to maintain the Bank’s ratios above the prescribed well-capitalized ratios at all times. Management believes that the Bank currently meets all its capital adequacy requirements.

Note 14 - Other Expenses

Note 14 - Other Expenses	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Other Income and Other Expense Disclosure [Text Block]	14. OTHER EXPENSES Other expenses consisted of the following: Year Ended December 31, 2020 2019 2018 Outside service fees $ 2,871,000 $ 2,533,000 $ 2,376,000 Professional fees 688,000 704,000 925,000 Telephone and data communications 600,000 520,000 528,000 Advertising and promotion 519,000 395,000 433,000 Director compensation, education and retirement 456,000 443,000 267,000 Armored car and courier 426,000 403,000 329,000 Business development 280,000 490,000 439,000 Deposit insurance 252,000 65,000 237,000 Loan collection costs 230,000 227,000 216,000 Amortization of Core Deposit Intangible 198,000 263,000 27,000 Stationery and supplies 112,000 112,000 118,000 OREO expenses 10,000 61,000 76,000 Provision from change in OREO valuation - 40,000 155,000 Gain on sale of OREO (9,000 ) (275,000 ) (47,000 ) Other operating expense 455,000 509,000 662,000 Other non-interest expense $ 7,088,000 $ 6,490,000 $ 6,741,000

Note 15 - Income Taxes

Note 15 - Income Taxes	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Income Tax Disclosure [Text Block]	15. INCOME TAXES The provision for income taxes for the years ended December 31, 2020, 2019 2018 2020 Federal State Total Current $ 4,214,000 $ 2,330,000 $ 6,544,000 Deferred (665,000 ) (402,000 ) (1,067,000 ) Provision for income taxes $ 3,549,000 $ 1,928,000 $ 5,477,000 2019 Federal State Total Current $ 3,941,000 $ 2,093,000 $ 6,034,000 Deferred (128,000 ) (38,000 ) (166,000 ) Provision for income taxes $ 3,813,000 $ 2,055,000 $ 5,868,000 2018 Federal State Total Current 3,124,000 1,650,000 4,774,000 Deferred 211,000 149,000 360,000 Provision for income taxes $ 3,335,000 $ 1,799,000 $ 5,134,000 Deferred tax assets (liabilities) consisted of the following: December 31, 2020 2019 Deferred tax assets: Allowance for loan losses $ 2,784,000 $ 2,059,000 Deferred compensation 1,051,000 1,031,000 OREO valuation allowance 33,000 68,000 Premises and equipment 124,000 418,000 Deferred loan fees 677,000 - Other 897,000 919,000 Total deferred tax assets 5,566,000 4,495,000 Deferred tax liabilities: Deferred loan costs (1,415,000 ) (1,424,000 ) Unrealized gain on available-for-sale investment securities (1,950,000 ) (861,000 ) Other (270,000 ) (204,000 ) Total deferred tax liabilities (3,635,000 ) (2,489,000 ) Net deferred tax assets $ 1,931,000 $ 2,006,000 Deferred tax assets and liabilities are recognized for the tax consequences of temporary differences between the reported amount of assets and liabilities and their tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The determination of the amount of deferred income tax assets which are more likely than not may not" not not" 50% At December 31, 2020 not" December 31, 2020 2019 no The provision for income taxes differs from amounts computed by applying the statutory Federal income tax rate to operating income before income taxes. The significant items comprising these differences consisted of the following: 2020 2019 2018 Federal income tax, at statutory rate 21.0 % 21.0 % 21.0 % State franchise tax, net of Federal tax effect 7.6 7.6 7.4 Interest on obligations of states and political subdivisions (1.0 ) (0.9 ) (0.9 ) Net increase in cash surrender value of bank owned life insurance (0.4 ) (0.3 ) (0.4 ) Other 0.3 - (0.3 ) Effective tax rate 27.5 % 27.4 % 26.8 % The Company and its subsidiary file income tax returns in the U.S. federal and applicable state jurisdictions. The Company conducts all of its business activities in the states of California, Nevada and Oregon. There are currently no With few exceptions, the Company is no December 31, 2017, December 31, 2016. The unrecognized tax benefits December 31, 2020 2019 not not twelve

Note 16 - Related Party Transac

Note 16 - Related Party Transactions	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	16. RELATED PARTY TRANSACTIONS During the normal course of business, the Company enters into transactions with related parties, including executive officers and directors. The following is a summary of the aggregate activity involving related party borrowers during 2020 Balance, January 1, 2020 $ 7,225,000 Disbursements 3,062,000 Amounts repaid (5,993,000 ) Balance, December 31, 2020 $ 4,294,000 Undisbursed commitments to related parties, December 31, 2020 $ 5,655,000

Note 17 - Employee Benefit Plan

Note 17 - Employee Benefit Plans	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Retirement Benefits [Text Block]	17. EMPLOYEE BENEFIT PLANS Profit Sharing Plan The Plumas Bank Profit Sharing Plan commenced April 1, 1988 2020 2019 2018, Salary Continuation and Retirement Agreements Salary continuation and retirement agreements are in place for the Company’s president, its current executive vice presidents, five ten fifteen December 31, 2020, 2019 2018 December 31, 2020 2019 In connection with some of these agreements, the Bank purchased single premium life insurance policies with cash surrender values totaling $13,526,000 and $13,184,000 at December 31, 2020 2019 December 31, 2020, 2019 2018

Note 18 - Parent Only Condensed

Note 18 - Parent Only Condensed Financial Statements	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	18. PARENT ONLY CONDENSED FINANCIAL STATEMENTS CONDENSED BALANCE SHEETS December 31, 2020 2019 2020 2019 ASSETS Cash and cash equivalents $ 415,000 $ 510,000 Investment in bank subsidiary 109,087,000 93,670,000 Other assets 978,000 658,000 Total assets $ 110,480,000 $ 94,838,000 LIABILITIES AND SHAREHOLDERS' EQUITY Other liabilities $ 16,000 $ 23,000 Junior subordinated deferrable interest debentures 10,310,000 10,310,000 Total liabilities 10,326,000 10,333,000 Shareholders' equity: Common stock 7,656,000 7,312,000 Retained earnings 87,753,000 75,144,000 Accumulated other comprehensive income (loss) 4,745,000 2,049,000 Total shareholders' equity 100,154,000 84,505,000 Total liabilities and shareholders' equity $ 110,480,000 $ 94,838,000 CONDENSED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the Years Ended December 31, 2020, 2019 2018 2020 2019 2018 Income: Dividends declared by bank subsidiary $ 2,375,000 $ 2,800,000 $ 2,000,000 Earnings from investment in Plumas Statuory Trust I and II 11,000 16,000 15,000 Total income 2,386,000 2,816,000 2,015,000 Expenses: Interest on junior subordinated deferrable interest debentures 385,000 531,000 510,000 Other expenses 369,000 315,000 326,000 Total expenses 754,000 846,000 836,000 Income before equity in undistributed income of subsidiary 1,632,000 1,970,000 1,179,000 Equity in undistributed income of subsidiary 12,623,000 13,261,000 12,479,000 Income before income taxes 14,255,000 15,231,000 13,658,000 Income tax benefit 220,000 281,000 334,000 Net income $ 14,475,000 $ 15,512,000 $ 13,992,000 Total comprehensive income $ 17,171,000 $ 19,578,000 $ 12,545,000 CONDENSED STATEMENTS OF CASH FLOWS For the Years Ended December 31, 2020, 2019 2018 2020 2019 2018 Cash flows from operating activities: Net income $ 14,475,000 $ 15,512,000 $ 13,992,000 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed income of subsidiary (12,623,000 ) (13,261,000 ) (12,479,000 ) Stock-based compensation expense 57,000 54,000 47,000 (Increase) decrease in other assets (220,000 ) (56,000 ) 51,000 (Decrease) increase in other liabilities (7,000 ) (17,000 ) 25,000 Net cash provided by operating activities 1,682,000 2,232,000 1,636,000 Cash flows from financing activities: Cash dividends paid on common stock (1,866,000 ) (2,373,000 ) (1,842,000 ) Proceeds from exercise of stock options 89,000 144,000 330,000 Net cash used in financing activities (1,777,000 ) (2,229,000 ) (1,512,000 ) (Decrease) increase in cash and cash equivalents (95,000 ) 3,000 124,000 Cash and cash equivalents at beginning of year 510,000 507,000 383,000 Cash and cash equivalents at end of year $ 415,000 $ 510,000 $ 507,000

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Consolidation and Basis of Presentation The consolidated financial statements include the accounts of the Company and the consolidated accounts of its wholly-owned subsidiary, Plumas Bank. All significant intercompany balances and transactions have been eliminated. Plumas Statutory Trust I and Trust II are not The accounting and reporting policies of Plumas Bancorp and subsidiary conform with accounting principles generally accepted in the United States of America and prevailing practices within the banking industry.
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications Certain reclassifications have been made to prior years’ balances to conform to the classifications used in 2020 no
Segment Reporting, Policy [Policy Text Block]	Segment Information Management has determined that since all of the banking products and services offered by the Company are available in each branch of the Bank, all branches are located within the same economic environment and management does not 10
Use of Estimates, Policy [Policy Text Block]	Use of Estimates To prepare financial statements in conformity with accounting principles generally accepted in the United States of America management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ. The allowance for loan losses, loan servicing rights, deferred tax assets, and fair values of financial instruments are particularly subject to change.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents For the purpose of the statement of cash flows, cash and due from banks and Federal funds sold are considered to be cash equivalents. Generally, Federal funds are sold for one December 31, 2020
Investment, Policy [Policy Text Block]	Investment Securities Investments are classified into one ● Available-for-sale securities reported at fair value, with unrealized gains and losses excluded from earnings and reported, net of taxes, as accumulated other comprehensive income (loss) within shareholders' equity. ● Held-to-maturity securities, which management has the positive intent and ability to hold, reported at amortized cost, adjusted for the accretion of discounts and amortization of premiums. As of December 31, 2020 2019 not Management determines the appropriate classification of its investments at the time of purchase and may As of December 31, 2020 2019 not no An investment security is impaired when its carrying value is greater than its fair value. Investment securities that are impaired are evaluated on at least a quarterly basis and more frequently when economic or market conditions warrant such an evaluation to determine whether such a decline in their fair value is other than temporary. Management utilizes criteria such as the magnitude and duration of the decline and the intent and ability of the Company to retain its investment in the securities for a period of time sufficient to allow for an anticipated recovery in fair value, in addition to the reasons underlying the decline, to determine whether the loss in value is other than temporary. The term "other than temporary" is not not not not not not
Investment in Federal Home Loan Bank Stock, Policy [Policy Text Block]	Federal Home Loan Bank Stock As a member of the Federal Home Loan Bank (FHLB) System, the Bank is required to maintain an investment in the capital stock of the FHLB. The investment is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. At December 31, 2020 December 31, 2019
Federal Reserve Bank Stock [Policy Text Block]	Federal Reserve Bank (FRB) Stock The Bank is a member of its regional Federal Reserve Bank. FRB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. At December 31, 2020 December 31, 2019 $0,
Financing Receivable, Held-for-sale [Policy Text Block]	Loans Held for Sale, Loan Sales and Servicing Included in the loan portfolio are loans which are 75% to 85% guaranteed by the Small Business Administration (SBA), US Department of Agriculture Rural Business Cooperative Service (RBS) and Farm Services Agency (FSA). The guaranteed portion of these loans may third As of December 31, 2020 2019 may Government guaranteed loans with unpaid balances of $124,208,000 and $116,241,000 were being serviced for others at December 31, 2020 2019 The Company accounts for the transfer and servicing of financial assets based on the fair value of financial and servicing assets it controls and liabilities it has assumed, derecognizes financial assets when control has been surrendered, and derecognizes liabilities when extinguished. Servicing rights acquired through 1 2 no may The Company's investment in the loan is allocated between the retained portion of the loan and the sold portion of the loan based on their fair values on the date the loan is sold. The gain on the sold portion of the loan is recognized as income at the time of sale. The carrying value of the retained portion of the loan is discounted based on the estimated value of a comparable non-guaranteed loan.
Financing Receivable, Held-for-investment [Policy Text Block]	Loans Loans that management has the intent and ability to hold for foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of purchase premiums or discounts, deferred loan fees and costs, and an allowance for loan losses. Loans, if any, that are transferred from loans held for sale are carried at the lower of principal balance or market value at the date of transfer, adjusted for accretion of discounts. Interest is accrued daily based upon outstanding loan balances. 90 not first Loan origination fees, commitment fees, direct loan origination costs and purchased premiums and discounts on loans are deferred and recognized as an adjustment of yield, to be amortized to interest income over the contractual term of the loan. The unamortized balance of deferred fees and costs is reported as a component of net loans. The Company may may When the Company acquires such loans, the yield that may may not Subsequent increases in cash flows expected to be collected generally should be recognized prospectively through adjustment of the loan's yield over its remaining life. Decreases in cash flows expected to be collected should be recognized as an impairment. The Company may not December 31, 2020 2019 no
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Loan Losses The allowance for loan losses is an estimate of probable incurred credit losses inherent in the Company's loan portfolio that have been incurred as of the balance-sheet date. The allowance is established through a provision for loan losses which is charged to expense. Additions to the allowance are expected to maintain the adequacy of the total allowance after credit losses and loan growth. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The overall allowance consists of two not A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the original agreement. Loans determined to be impaired are individually evaluated for impairment. When a loan is impaired, the Company measures impairment based on the present value of expected future cash flows discounted at the loan's effective interest rate, except that as a practical expedient, it may A restructuring of a debt constitutes a troubled debt restructuring (TDR) if the Company, for economic or legal reasons related to the debtor's financial difficulties, grants a concession to the debtor that it would not not The determination of the general reserve for loans that are not not January 1, 2008 ( The Company maintains a separate allowance for each portfolio segment (loan type). These portfolio segments include commercial, agricultural, real estate construction (including land and development loans), commercial real estate mortgage, residential mortgage, home equity loans, automobile loans and other loans primarily consisting of consumer installment loans. The allowance for loan losses attributable to each portfolio segment, which includes both impaired loans and loans that are not The Company assigns a risk rating to all loans and periodically, but not $100,000 The risk ratings can be grouped into three Special Mention Substandard not not Doubtful Loans not The general reserve component of the allowance for loan losses associated with loans collectively evaluated for impairment also consists of reserve factors that are based on management's assessment of the following for each portfolio segment: ( 1 2 Commercial – Agricultural – two Real Estate – Residential and Home Equity Lines of Credit – may Real Estate – Commercial – may Real Estate – Construction and Land Development – Automobile – may may Other – Although management believes the allowance to be adequate, ultimate losses may may The Company also maintains a separate allowance for off-balance-sheet commitments. Management estimates anticipated losses using historical data and utilization assumptions. The allowance for these commitments totaled $250,000 at December 31, 2020 2019
Other Real Estate, Policy [Policy Text Block]	Other Real Estate Other real estate owned relates to real estate acquired in full or partial settlement of loan obligations, which was $403,000 at December 31, 2020 December 31, 2019 December 31, 2020 December 31, 2019 one December 31, 2020 December 31, 2019 December 31, 2020, 2019 2018 December 31, 2020, 2019 2018 The following table provides a summary of the change in the OREO balance for the years ended December 31, 2020 2019 Year Ended December 31, 2020 2019 Beginning balance $ 707,000 $ 1,170,000 Additions 56,000 - Dispositions (360,000 ) (423,000 ) Write-downs - (40,000 ) Ending balance $ 403,000 $ 707,000
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets Intangible assets consist of core deposit intangibles related to branch acquisitions and are amortized on an accelerated basis method over ten no Aggregate amortization expense was $199,000, $263,000, and $27,000 for 2020, 2019 2018 The gross carrying amount of intangible assets and accumulated amortization was: 2020 2019 Gross Carrying Accumulated Gross Carrying Accumulated Amount Amortization Amount Amortization Core deposit intangibles $ 1,226,000 $ 504,000 $ 1,226,000 $ 305,000 Estimated amortization expense for each of the next five
Property, Plant and Equipment, Policy [Policy Text Block]	Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation is determined using the straight-line method over the estimated useful lives of the related assets. The useful lives of premises are estimated to be twenty thirty two ten may not
Bank Owned Life Insurance, policy [Policy Text Block]	Bank Owned Life Insurance The Company has purchased life insurance policies on certain key executives. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement.
Revenue [Policy Text Block]	Revenue from Contracts with Customers The Company records revenue from contracts with customers in accordance with Accounting Standards Codification Topic 606, 606” 606, not Most of our revenue-generating transactions are not 606, not 606
Income Tax, Policy [Policy Text Block]	Income Taxes The Company files its income taxes on a consolidated basis with its subsidiary. Income tax expense is the total of current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are recognized for the tax consequences of temporary differences between the reported amount of assets and liabilities and their tax bases. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. A valuation allowance is recognized if, based on the weight of available evidence management believes it is more likely than not not
Income Tax Uncertainties, Policy [Policy Text Block]	Accounting for Uncertainty in Income Taxes When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not not not 50 Interest expense and penalties associated with unrecognized tax benefits, if any, are classified as income tax expense in the consolidated income statement. There have been no December 31, 2020 2019
Earnings Per Share, Policy [Policy Text Block]	Earnings Per Share Basic earnings per share (EPS), which excludes dilution, is computed by dividing income available to common stockholders (net income plus discount on redemption of preferred stock less preferred dividends and accretion) by the weighted-average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, result in the issuance of common stock which shares in the earnings of the Company. The treasury stock method has been applied to determine the dilutive effect of stock options in computing diluted EPS.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income Comprehensive income consists of net income and other comprehensive income. Other comprehensive income includes unrealized gains and losses on securities available for sale which are also recognized as separate components of equity and in 2020 2020, 2019 2018
Dividends, policy [Policy Text Block]	Dividend Restrictions Banking regulations require maintaining certain capital levels and may
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in a separate note. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates.
Share-based Payment Arrangement [Policy Text Block]	Stock-Based Compensation Compensation expense related to the Company’s Stock Option Plans, net of related tax benefit, recorded in 2020, 2019 2018 The Company determines the fair value of options on the date of grant using a Black-Scholes-Merton option pricing model that uses assumptions based on expected option life, expected stock volatility and the risk-free interest rate. The expected volatility assumptions used by the Company are based on the historical volatility of the Company’s common stock over the most recent period commensurate with the estimated expected life of the Company’s stock options. The Company bases its expected life assumption on its historical experience and on the terms and conditions of the stock options it grants to employees. The risk-free rate is based on the U.S. Treasury yield curve for the periods within the contractual life of the options in effect at the time of the grant. During 2020 2019 2020 2019 Expected life of stock options (in years) 5.1 5.1 Risk free interest rate 1.68 % 1.57 % Daily Volatility 1.64 % 1.59 % Dividend yields 1.29 % 1.59 % Weighted-average fair value of options granted during the year $ 5.92 $ 4.44 No December 31, 2018
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements In August 2018, No. 2018 13, December 15, 2019, No. 2018 13 not Pending Accounting Pronouncements In June 2016, No. 2016 13, No. 2016 13 1 2 not not No. 201613 October 16, 2019, No. 2016 13 December 31, 2022, not No 2016 13 No. 2016 13

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Other Real Estate Foreclosed [Table Text Block]	Year Ended December 31, 2020 2019 Beginning balance $ 707,000 $ 1,170,000 Additions 56,000 - Dispositions (360,000 ) (423,000 ) Write-downs - (40,000 ) Ending balance $ 403,000 $ 707,000
Schedule of Finite-Lived Intangible Assets [Table Text Block]	2020 2019 Gross Carrying Accumulated Gross Carrying Accumulated Amount Amortization Amount Amortization Core deposit intangibles $ 1,226,000 $ 504,000 $ 1,226,000 $ 305,000
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2020 2019 Expected life of stock options (in years) 5.1 5.1 Risk free interest rate 1.68 % 1.57 % Daily Volatility 1.64 % 1.59 % Dividend yields 1.29 % 1.59 % Weighted-average fair value of options granted during the year $ 5.92 $ 4.44

Note 3 - Fair Value Measureme_2

Note 3 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value Measurements at December 31, 2020 Using: Total Fair Carrying Value Level 1 Level 2 Level 3 Value Financial assets: Cash and cash equivalents $ 184,909,000 $ 184,909,000 $ 184,909,000 Investment securities 179,613,000 $ 179,613,000 179,613,000 Interest rate swaps 141,000 141,000 141,000 Loans, net 700,795,000 $ 717,068,000 717,068,000 FHLB stock 3,667,000 N/A FRB Stock 651,000 N/A Accrued interest receivable 5,402,000 10,000 633,000 4,759,000 5,402,000 Financial liabilities: Deposits 973,974,000 933,658,000 41,891,000 975,549,000 Repurchase agreements 13,878,000 13,878,000 13,878,000 FHLB advances 5,000,000 4,996,000 4,996,000 Junior subordinated deferrable interest debentures 10,310,000 7,340,000 7,340,000 Accrued interest payable 69,000 9,000 44,000 16,000 69,000 Fair Value Measurements at December 31, 2019 Using: Total Fair Carrying Value Level 1 Level 2 Level 3 Value Financial assets: Cash and cash equivalents $ 46,942,000 $ 46,942,000 $ 46,942,000 Investment securities 159,320,000 $ 159,320,000 159,320,000 Loans, net 616,036,000 $ 626,795,000 626,795,000 FHLB stock 3,517,000 N/A Accrued interest receivable 3,398,000 15,000 574,000 2,809,000 3,398,000 Financial liabilities: Deposits 747,324,000 709,130,000 38,202,000 747,332,000 Repurchase agreements 16,013,000 16,013,000 16,013,000 Junior subordinated deferrable interest debentures 10,310,000 7,661,000 7,661,000 Accrued interest payable 96,000 13,000 60,000 23,000 96,000
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value Measurements at December 31, 2020 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Total Fair Assets Inputs Inputs Value (Level 1) (Level 2) (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 110,674,000 $ - $ 110,674,000 $ - U.S. Government agencies collateralized by mortgage obligations-commercial 10,472,000 - 10,472,000 - Obligations of states and political subdivisions 58,467,000 - 58,467,000 - $ 179,613,000 $ - $ 179,613,000 $ - Fair Value Measurements at December 31, 2019 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Total Fair Assets Inputs Inputs Value (Level 1) (Level 2) (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 125,678,000 $ - $ 125,678,000 $ - Obligations of states and political subdivisions 33,642,000 - 33,642,000 - $ 159,320,000 $ - $ 159,320,000 $ -
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Measurements at December 31, 2020 Using: Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Total Assets Inputs Inputs Total Fair Value (Level 1) (Level 2) (Level 3) Losses Assets: Impaired loans: Real estate - commercial $ 11,000 $ - $ - $ 11,000 $ (143,000 ) Total impaired loans 11,000 - - 11,000 (143,000 ) Other real estate: Real estate – commercial $ 347,000 - - $ 347,000 - Real estate – residential 56,000 - - 56,000 - Total other real estate 403,000 - - 403,000 - Total $ 414,000 $ - $ - $ 414,000 $ (143,000 ) Fair Value Measurements at December 31, 2019 Using: Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Total Assets Inputs Inputs Total Fair Value (Level 1) (Level 2) (Level 3) Losses Assets: Impaired loans: Real estate - commercial $ 130,000 $ - $ - $ 130,000 $ (121,000 ) Total impaired loans 130,000 - - 130,000 (121,000 ) Other real estate: Real estate – commercial $ 347,000 - - $ 347,000 - Real estate – construction and land development 360,000 - - 360,000 - Total other real estate 707,000 - - 707,000 $ - Total $ 837,000 $ - $ - $ 837,000 $ (121,000 )
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Range Range Fair Value Fair Value Valuation (Weighted Average) (Weighted Average) Description 12/31/2020 12/31/2019 Technique Significant Unobservable Input 12/31/2020 12/31/2019 Impaired Loans: RE – Commercial $ 11 $ 130 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 28%-80% (61 %) 10 % (10 %) Other Real Estate: RE – Residential $ 56 $ - Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 47 % (47 %) N/A RE – Commercial $ 347 $ 347 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 16% - 17% (16 %) 16% - 17% (16 %) Construction and Land $ - $ 360 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs N/A 10 % (10 %)

Note 4 - Investment Securities

Note 4 - Investment Securities (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	Available-for-Sale 2020 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 106,942,000 $ 3,749,000 $ (17,000 ) $ 110,674,000 U.S. Government agencies collateralized by mortgage obligations-commercial 10,400,000 72,000 - 10,472,000 Obligations of states and political subdivisions 55,676,000 2,792,000 (1,000 ) 58,467,000 $ 173,018,000 $ 6,613,000 $ (18,000 ) $ 179,613,000 Available-for-Sale 2019 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 123,940,000 $ 1,924,000 $ (186,000 ) $ 125,678,000 Obligations of states and political subdivisions 32,470,000 1,201,000 (29,000 ) 33,642,000 $ 156,410,000 $ 3,125,000 $ (215,000 ) $ 159,320,000
Schedule of Unrealized Loss on Investments [Table Text Block]	December 31, 2020 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ - $ - $ 5,511,000 $ 17,000 $ 5,511,000 $ 17,000 U.S. Government agencies collateralized by mortgage obligations-commercial - - - - - - Obligations of states and political subdivisions - - 531,000 1,000 531,000 1,000 $ - $ - $ 6,042,000 $ 18,000 $ 6,042,000 $ 18,000 December 31, 2019 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Debt securities: U.S. Government agencies collateralized by mortgage obligations-residential $ 10,319,000 $ 31,000 $ 19,733,000 $ 155,000 $ 30,052,000 $ 186,000 Obligations of states and political subdivisions 2,965,000 29,000 - - 2,965,000 29,000 $ 13,284,000 $ 60,000 $ 19,733,000 $ 155,000 $ 33,017,000 $ 215,000
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Estimated Fair Cost Value After one year through five years $ 4,151,000 $ 4,313,000 After five years through ten years 5,887,000 6,261,000 After ten years 45,638,000 47,893,000 Investment securities not due at a single maturity date: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 106,942,000 110,674,000 U.S. Government agencies collateralized by mortgage obligations-commercial 10,400,000 10,472,000 $ 173,018,000 $ 179,613,000

Note 5 - Loans and the Allowa_2

Note 5 - Loans and the Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, 2020 2019 Commercial $ 117,360,000 $ 47,892,000 Agricultural 72,911,000 78,785,000 Real estate – residential 11,399,000 14,530,000 Real estate – commercial 352,552,000 316,986,000 Real estate – construction & land development 25,306,000 31,181,000 Equity lines of credit 34,744,000 35,471,000 Auto 91,080,000 90,310,000 Other 4,587,000 4,563,000 709,939,000 619,718,000 Deferred loan costs, net 758,000 3,561,000 Allowance for loan losses (9,902,000 ) (7,243,000 ) Loans, net $ 700,795,000 $ 616,036,000
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Year Ended December 31, 2020 2019 Balance, beginning of year $ 7,243,000 $ 6,958,000 Provision charged to operations 3,175,000 1,500,000 Losses charged to allowance (787,000 ) (1,521,000 ) Recoveries 271,000 306,000 Balance, end of year $ 9,902,000 $ 7,243,000
Financing Receivable Credit Quality Indicators [Table Text Block]	December 31, 2020 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Real Real Real Estate- Estate- Estate- Equity Commercial Agricultural Residential Commercial Construction LOC Total Grade: Pass $ 116,992 $ 72,833 $ 11,208 $ 348,901 $ 25,229 $ 34,237 $ 609,400 Special Mention 211 78 - 2,779 - - 3,068 Substandard 157 - 191 872 77 507 1,804 Doubtful - - - - - - - Total $ 117,360 $ 72,911 $ 11,399 $ 352,552 $ 25,306 $ 34,744 $ 614,272 December 31, 2019 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Real Real Real Estate- Estate- Estate- Equity Commercial Agricultural Residential Commercial Construction LOC Total Grade: Pass $ 47,334 $ 76,620 $ 14,253 $ 309,785 $ 31,097 $ 34,855 $ 513,944 Special Mention 478 2,165 - 4,954 - - 7,597 Substandard 80 - 277 2,247 84 616 3,304 Doubtful - - - - - - - Total $ 47,892 $ 78,785 $ 14,530 $ 316,986 $ 31,181 $ 35,471 $ 524,845
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]	Commercial Agricultural Real Estate Residential Real Estate Commercial Real Estate Construction Equity LOC Auto Other Total Year ended 12/31/20: Allowance for Loan Losses Beginning balance $ 617 $ 653 $ 163 $ 3,426 $ 481 $ 393 $ 1,409 $ 101 $ 7,243 Charge-offs (131 ) - - - - - (574 ) (82 ) (787 ) Recoveries 34 - 15 8 - 4 200 10 271 Provision 430 104 (14 ) 1,655 73 102 733 92 3,175 Ending balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Year ended 12/31/19: Allowance for Loan Losses Beginning balance $ 914 $ 538 $ 214 $ 2,686 $ 758 $ 464 $ 1,289 $ 95 $ 6,958 Charge-offs (587 ) - - - - (6 ) (867 ) (61 ) (1,521 ) Recoveries 26 - 3 4 - 5 258 10 306 Provision 264 115 (54 ) 736 (277 ) (70 ) 729 57 1,500 Ending balance $ 617 $ 653 $ 163 $ 3,426 $ 481 $ 393 $ 1,409 $ 101 $ 7,243 Year ended 12/31/18: Allowance for Loan Losses Beginning balance $ 725 $ 623 $ 231 $ 2,729 $ 783 $ 533 $ 946 $ 99 $ 6,669 Charge-offs (325 ) - (25 ) - - - (801 ) (40 ) (1,191 ) Recoveries 83 - 93 21 3 5 256 19 480 Provision 431 (85 ) (85 ) (64 ) (28 ) (74 ) 888 17 1,000 Ending balance $ 914 $ 538 $ 214 $ 2,686 $ 758 $ 464 $ 1,289 $ 95 $ 6,958 December 31, 2020: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ 143 $ - $ 26 $ - $ 5 $ - $ - $ - $ 174 Ending balance: collectively evaluated for impairment 807 757 138 5,089 549 499 1,768 121 9,728 Ending balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Loans Ending balance: individually evaluated for impairment $ 154 $ 243 $ 563 $ 859 $ 108 $ 288 $ - $ - $ 2,215 Ending balance: collectively evaluated for impairment 117,206 72,668 10,836 351,693 25,198 34,456 91,080 4,587 707,724 Ending balance $ 117,360 $ 72,911 $ 11,399 $ 352,552 $ 25,306 $ 34,744 $ 91,080 $ 4,587 $ 709,939 December 31, 2019: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ - $ - $ 28 $ 121 $ 5 $ - $ - $ - $ 154 Ending balance: collectively evaluated for impairment 617 653 135 3,305 476 393 1,409 101 7,089 Ending balance $ 617 $ 653 $ 163 $ 3,426 $ 481 $ 393 $ 1,409 $ 101 $ 7,243 Loans Ending balance: individually evaluated for impairment $ 25 $ 248 $ 612 $ 815 $ 110 $ 434 $ - $ - $ 2,244 Ending balance: collectively evaluated for impairment 47,867 78,537 13,918 316,171 31,071 35,037 90,310 4,563 617,474 Ending balance $ 47,892 $ 78,785 $ 14,530 $ 316,986 $ 31,181 $ 35,471 $ 90,310 $ 4,563 $ 619,718
Financing Receivable, Past Due [Table Text Block]	December 31, 2020 Total Past Due 30-89 Days 90 Days and and Past Due Still Accruing Nonaccrual Nonaccrual Current Total Commercial $ 16 $ - $ 157 $ 173 $ 117,187 $ 117,360 Agricultural - - - - 72,911 72,911 Real estate - residential 34 - 191 225 11,174 11,399 Real estate - commercial 56 - 872 928 351,624 352,552 Real estate – construction & land - - 77 77 25,229 25,306 Equity Lines of Credit 73 - 507 580 34,164 34,744 Auto 945 - 684 1,629 89,451 91,080 Other 28 - 48 76 4,511 4,587 Total $ 1,152 $ - $ 2,536 $ 3,688 $ 706,251 $ 709,939 December 31, 2019 Total Past Due 30-89 Days 90 Days and and Past Due Still Accruing Nonaccrual Nonaccrual Current Total Commercial $ 333 $ - $ 58 $ 391 $ 47,501 $ 47,892 Agricultural 199 - - 199 78,586 78,785 Real estate - residential - - 277 277 14,253 14,530 Real estate - commercial 1,467 - 830 2,297 314,689 316,986 Real estate – construction & land - - 83 83 31,098 31,181 Equity Lines of Credit 288 - 616 904 34,567 35,471 Auto 1,281 - 182 1,463 88,847 90,310 Other 87 - 4 91 4,472 4,563 Total $ 3,655 $ - $ 2,050 $ 5,705 $ 614,013 $ 619,718
Impaired Financing Receivables [Table Text Block]	Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2020: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 243 243 - 246 19 Real estate – residential 388 399 - 390 28 Real estate – commercial 859 955 - 762 - Real estate – construction & land - - - - - Equity Lines of Credit 288 317 - 298 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ 154 $ 154 $ 143 $ 16 $ - Agricultural - - - - - Real estate – residential 174 176 26 175 7 Real estate – commercial - - - - - Real estate – construction & land 108 108 5 109 7 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 154 $ 154 $ 143 $ 16 $ - Agricultural 243 243 - 246 19 Real estate – residential 562 575 26 565 35 Real estate – commercial 859 955 - 762 - Real estate – construction & land 108 108 5 109 7 Equity Lines of Credit 288 317 - 298 - Auto - - - - - Other - - - - - Total $ 2,214 $ 2,352 $ 174 $ 1,996 $ 61 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2019: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ 25 $ 85 $ - $ 23 $ - Agricultural 248 248 - 249 19 Real estate – residential 435 447 - 385 29 Real estate – commercial 563 614 - 476 - Real estate – construction & land - - - - - Equity Lines of Credit 434 457 - 213 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 177 177 28 178 7 Real estate – commercial 252 261 121 139 - Real estate – construction & land 110 110 5 114 7 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 25 $ 85 $ - $ 23 $ - Agricultural 248 248 - 249 19 Real estate – residential 612 624 28 563 36 Real estate – commercial 815 875 121 615 - Real estate – construction & land 110 110 5 114 7 Equity Lines of Credit 434 457 - 213 - Auto - - - - - Other - - - - - Total $ 2,244 $ 2,399 $ 154 $ 1,777 $ 62 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2018: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 250 250 - 252 19 Real estate – residential 470 481 - 470 38 Real estate – commercial 131 144 - 136 - Real estate – construction & land - - - - - Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ 128 $ 128 $ 128 $ 1 $ - Agricultural - - - - - Real estate – residential 179 179 41 181 7 Real estate – commercial - - - - - Real estate – construction & land 117 117 12 120 7 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 128 $ 128 $ 128 $ 1 $ - Agricultural 250 250 - 252 19 Real estate – residential 649 660 41 651 45 Real estate – commercial 131 144 - 136 - Real estate – construction & land 117 117 12 120 7 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total $ 1,275 $ 1,299 $ 181 $ 1,160 $ 71
Consumer Portfolio Segment [Member]
Notes Tables
Financing Receivable Credit Quality Indicators [Table Text Block]	Consumer Credit Exposure Consumer Credit Exposure Credit Risk Profile Credit Risk Profile Based on Payment Activity Based on Payment Activity December 31, 2020 December 31, 2019 Auto Other Total Auto Other Total Grade: Performing $ 90,396 $ 4,539 $ 94,935 $ 90,128 $ 4,559 $ 94,687 Non-performing 684 48 732 182 4 186 Total $ 91,080 $ 4,587 $ 95,667 $ 90,310 $ 4,563 $ 94,873

Note 6 - Premises and Equipme_2

Note 6 - Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, 2020 2019 Land $ 4,029,000 $ 4,179,000 Premises 17,234,000 18,879,000 Furniture, equipment and leasehold improvements 7,657,000 7,896,000 Total 28,920,000 30,954,000 Less accumulated depreciation and amortization (14,904,000 ) (16,325,000 ) Premises and equipment, net $ 14,016,000 $ 14,629,000

Note 7 - Deposits (Tables)

Note 7 - Deposits (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule Of Interest Bearing Deposits [Table Text Block]	December 31, 2020 2019 Interest-bearing demand deposits $ - $ 102,724,000 Money market 173,557,000 90,853,000 Savings 243,419,000 183,934,000 Time, $250,000 or more 4,422,000 3,447,000 Other time 35,894,000 34,747,000 Interest-bearing deposits $ 457,292,000 $ 415,705,000
Schedule of Maturities of Time Deposits [Table Text Block]	Year Ending December 31, 2021 $ 30,951,000 2022 5,049,000 2023 2,406,000 2024 1,660,000 2025 233,000 thereafter 17,000 $ 40,316,000

Note 8 - Securities Sold Unde_2

Note 8 - Securities Sold Under Agreements to Repurchase (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Securities Financing Transactions [Table Text Block]	2020 2019 Average daily balance during the year $ 11,899,000 $ 11,485,000 Average interest rate during the year 0.09 % 0.11 % Maximum month-end balance during the year $ 18,130,000 $ 16,013,000 Weighted average interest rate at year-end 0.09 % 0.12 %

Note 11 - Derivatives (Tables)

Note 11 - Derivatives (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Derivative Instruments [Table Text Block]	2020 Notional amounts $10,000,000 Weighted average pay rates 3.38% Weighted average remaining maturity 9.5 years Unrealized gains $142,000

Note 12 - Commitments and Con_2

Note 12 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Maturities of Lease Liabilities Year ended December 31, 2021 $ 284,000 Year ended December 31, 2022 288,000 Year ended December 31, 2023 232,000 Year ended December 31, 2024 235,000 Year ended December 31, 2025 149,000 Year ended December 31, 2026 31,000 1,219,000 Less: Present value discount (113,000 ) Lease Liability December 31, 2020 $ 1,106,000 Maturities of Lease Liabilities Year ended December 31, 2020 $ 188,000 Year ended December 31, 2021 88,000 Year ended December 31, 2022 59,000 335,000 Less: Present value discount (18,000 ) Lease Liability Balance at December 31, 2019 $ 317,000
Schedule of Fair Value, Off-balance Sheet Risks [Table Text Block]	December 31, 2020 2019 Commitments to extend credit $ 144,425,000 $ 111,352,000 Letters of credit $ 531,000 $ 126,000

Note 13 - Shareholders' Equity

Note 13 - Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Year Ended December 31, (In thousands, except per share data) 2020 2019 2018 Net Income: Net income $ 14,475 $ 15,512 $ 13,992 Earnings Per Share: Basic earnings per share $ 2.80 $ 3.01 $ 2.74 Diluted earnings per share $ 2.77 $ 2.97 $ 2.68 Weighted Average Number of Shares Outstanding: Basic shares 5,177 5,155 5,108 Diluted shares 5,230 5,228 5,219
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Weighted Average Weighted Remaining Average Contractual Exercise Term in Intrinsic Shares Price Years Value Options outstanding at January 1, 2018 46,293 $ 2.95 Options exercised (40,100 ) 2.95 Options outstanding at December 31, 2018 6,193 2.95 Options exercised (6,193 ) 2.95 Options outstanding at December 31, 2019 - 2.95 Options exercised - $ 2.95 Options outstanding at December 31, 2020 - Options exercisable at December 31, 2020 - Expected to vest after December 31, 2020 - Weighted Average Weighted Remaining Average Contractual Exercise Term in Intrinsic Shares Price Years Value Options outstanding at January 1, 2018 160,600 $ 7.72 Option granted 76,000 24.4 Options cancelled (6,500 ) 20.55 Options exercised (33,600 ) 7.19 Options outstanding at December 31, 2018 196,500 13.84 Option granted 132,000 21.45 Options cancelled (2,400 ) 8.75 Options exercised (23,715 ) 7.10 Options outstanding at December 31, 2019 302,385 17.73 Option granted 5,000 26.42 Options cancelled (17,050 ) 23.05 Options exercised (18,250 ) 7.39 Options outstanding at December 31, 2020 272,085 $ 18.25 5.2 $ 1,498,216 Options exercisable at December 31, 2020 145,585 $ 14.69 4.2 $ 1,311,403 Expected to vest after December 31, 2020 112,901 $ 22.35 6.4 $ 166,862
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	Minimum Amount of Capital Required To be Well-Capitalized For Capital Under Prompt Actual Adequacy Purposes (1) Corrective Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2020 Common Equity Tier 1 Ratio $ 103,361 14.2 % $ 32,802 4.5 % $ 47,381 6.5 % Tier 1 Leverage Ratio 103,361 9.2 % 45,017 4.0 % 56,271 5.0 % Tier 1 Risk-Based Capital Ratio 103,361 14.2 % 43,736 6.0 % 58,315 8.0 % Total Risk-Based Capital Ratio 112,485 15.4 % 58,315 8.0 % 72,894 10.0 % December 31, 2019 Common Equity Tier 1 Ratio $ 90,317 13.1 % $ 31,059 4.5 % $ 44,863 6.5 % Tier 1 Leverage Ratio 90,317 10.4 % 34,897 4.0 % 43,622 5.0 % Tier 1 Risk-Based Capital Ratio 90,317 13.1 % 41,412 6.0 % 55,216 8.0 % Total Risk-Based Capital Ratio 97,810 14.2 % 55,216 8.0 % 69,020 10.0 %

Note 14 - Other Expenses (Table

Note 14 - Other Expenses (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Other Operating Cost and Expense, by Component [Table Text Block]	Year Ended December 31, 2020 2019 2018 Outside service fees $ 2,871,000 $ 2,533,000 $ 2,376,000 Professional fees 688,000 704,000 925,000 Telephone and data communications 600,000 520,000 528,000 Advertising and promotion 519,000 395,000 433,000 Director compensation, education and retirement 456,000 443,000 267,000 Armored car and courier 426,000 403,000 329,000 Business development 280,000 490,000 439,000 Deposit insurance 252,000 65,000 237,000 Loan collection costs 230,000 227,000 216,000 Amortization of Core Deposit Intangible 198,000 263,000 27,000 Stationery and supplies 112,000 112,000 118,000 OREO expenses 10,000 61,000 76,000 Provision from change in OREO valuation - 40,000 155,000 Gain on sale of OREO (9,000 ) (275,000 ) (47,000 ) Other operating expense 455,000 509,000 662,000 Other non-interest expense $ 7,088,000 $ 6,490,000 $ 6,741,000

Note 15 - Income Taxes (Tables)

Note 15 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2020 Federal State Total Current $ 4,214,000 $ 2,330,000 $ 6,544,000 Deferred (665,000 ) (402,000 ) (1,067,000 ) Provision for income taxes $ 3,549,000 $ 1,928,000 $ 5,477,000 2019 Federal State Total Current $ 3,941,000 $ 2,093,000 $ 6,034,000 Deferred (128,000 ) (38,000 ) (166,000 ) Provision for income taxes $ 3,813,000 $ 2,055,000 $ 5,868,000 2018 Federal State Total Current 3,124,000 1,650,000 4,774,000 Deferred 211,000 149,000 360,000 Provision for income taxes $ 3,335,000 $ 1,799,000 $ 5,134,000
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2020 2019 Deferred tax assets: Allowance for loan losses $ 2,784,000 $ 2,059,000 Deferred compensation 1,051,000 1,031,000 OREO valuation allowance 33,000 68,000 Premises and equipment 124,000 418,000 Deferred loan fees 677,000 - Other 897,000 919,000 Total deferred tax assets 5,566,000 4,495,000 Deferred tax liabilities: Deferred loan costs (1,415,000 ) (1,424,000 ) Unrealized gain on available-for-sale investment securities (1,950,000 ) (861,000 ) Other (270,000 ) (204,000 ) Total deferred tax liabilities (3,635,000 ) (2,489,000 ) Net deferred tax assets $ 1,931,000 $ 2,006,000
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2020 2019 2018 Federal income tax, at statutory rate 21.0 % 21.0 % 21.0 % State franchise tax, net of Federal tax effect 7.6 7.6 7.4 Interest on obligations of states and political subdivisions (1.0 ) (0.9 ) (0.9 ) Net increase in cash surrender value of bank owned life insurance (0.4 ) (0.3 ) (0.4 ) Other 0.3 - (0.3 ) Effective tax rate 27.5 % 27.4 % 26.8 %

Note 16 - Related Party Trans_2

Note 16 - Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Balance, January 1, 2020 $ 7,225,000 Disbursements 3,062,000 Amounts repaid (5,993,000 ) Balance, December 31, 2020 $ 4,294,000 Undisbursed commitments to related parties, December 31, 2020 $ 5,655,000

Note 18 - Parent Only Condens_2

Note 18 - Parent Only Condensed Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Condensed Balance Sheet [Table Text Block]	2020 2019 ASSETS Cash and cash equivalents $ 415,000 $ 510,000 Investment in bank subsidiary 109,087,000 93,670,000 Other assets 978,000 658,000 Total assets $ 110,480,000 $ 94,838,000 LIABILITIES AND SHAREHOLDERS' EQUITY Other liabilities $ 16,000 $ 23,000 Junior subordinated deferrable interest debentures 10,310,000 10,310,000 Total liabilities 10,326,000 10,333,000 Shareholders' equity: Common stock 7,656,000 7,312,000 Retained earnings 87,753,000 75,144,000 Accumulated other comprehensive income (loss) 4,745,000 2,049,000 Total shareholders' equity 100,154,000 84,505,000 Total liabilities and shareholders' equity $ 110,480,000 $ 94,838,000
Condensed Income Statement [Table Text Block]	2020 2019 2018 Income: Dividends declared by bank subsidiary $ 2,375,000 $ 2,800,000 $ 2,000,000 Earnings from investment in Plumas Statuory Trust I and II 11,000 16,000 15,000 Total income 2,386,000 2,816,000 2,015,000 Expenses: Interest on junior subordinated deferrable interest debentures 385,000 531,000 510,000 Other expenses 369,000 315,000 326,000 Total expenses 754,000 846,000 836,000 Income before equity in undistributed income of subsidiary 1,632,000 1,970,000 1,179,000 Equity in undistributed income of subsidiary 12,623,000 13,261,000 12,479,000 Income before income taxes 14,255,000 15,231,000 13,658,000 Income tax benefit 220,000 281,000 334,000 Net income $ 14,475,000 $ 15,512,000 $ 13,992,000 Total comprehensive income $ 17,171,000 $ 19,578,000 $ 12,545,000
Condensed Cash Flow Statement [Table Text Block]	2020 2019 2018 Cash flows from operating activities: Net income $ 14,475,000 $ 15,512,000 $ 13,992,000 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed income of subsidiary (12,623,000 ) (13,261,000 ) (12,479,000 ) Stock-based compensation expense 57,000 54,000 47,000 (Increase) decrease in other assets (220,000 ) (56,000 ) 51,000 (Decrease) increase in other liabilities (7,000 ) (17,000 ) 25,000 Net cash provided by operating activities 1,682,000 2,232,000 1,636,000 Cash flows from financing activities: Cash dividends paid on common stock (1,866,000 ) (2,373,000 ) (1,842,000 ) Proceeds from exercise of stock options 89,000 144,000 330,000 Net cash used in financing activities (1,777,000 ) (2,229,000 ) (1,512,000 ) (Decrease) increase in cash and cash equivalents (95,000 ) 3,000 124,000 Cash and cash equivalents at beginning of year 510,000 507,000 383,000 Cash and cash equivalents at end of year $ 415,000 $ 510,000 $ 507,000

Note 1 - The Business of Plum_2

Note 1 - The Business of Plumas Bancorp (Details Textual)	Dec. 31, 2020
CALIFORNIA
Number of Branches	11

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual)	12 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares
Number of Major Customers	0
Cash, Uninsured Amount	$ 19,900,000
Debt Securities, Held-to-maturity, Total	0	$ 0
Debt Securities, Trading	0	0
Federal Home Loan Bank Stock	3,667,000	3,517,000
Federal Reserve Bank Stock	651,000	0
Government Guaranteed Loans Held for Sale	693,000	2,200,000
Guaranteed Loans With Unpaid Balance	124,208,000	116,241,000
Provision For Off Balance Sheet Commitments	250,000
Real Estate Acquired Through Foreclosure	$ 403,000	707,000	$ 1,170,000
Loans Settled With Other Real Estate Acquired Gross		824,000
Valuation Allowance Related to Loans Settled with Other Real Estate Acquired		$ 117,000
Number of Mortgage Loans in Process of Foreclosure	1	1
Mortgage Loans in Process of Foreclosure, Amount	$ 77,000	$ 53,000
Proceeds from Sale of Other Real Estate	369,000	698,000	723,000
Gains (Losses) on Sales of Other Real Estate	$ 9,000	275,000	47,000
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Amortization of Intangible Assets, Total	$ 198,000	263,000	27,000
Finite-Lived Intangible Asset, Expected Amortization, Year One	161,000
Finite-Lived Intangible Asset, Expected Amortization, Year Two	132,000
Finite-Lived Intangible Asset, Expected Amortization, Year Three	108,000
Finite-Lived Intangible Asset, Expected Amortization, Year Four	89,000
Finite-Lived Intangible Asset, Expected Amortization, Year Five	73,000
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, before Tax, Total	0	114,000	(8,000)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Tax, Total	0	34,000	(2,000)
Share-based Payment Arrangement, Expense, after Tax	$ 238,000	$ 208,000	$ 185,000
Allocated Share Based Compensation Expense Net of Tax Per Diluted Share (in dollars per share) | $ / shares	$ 0.05	$ 0.04	$ 0.04
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares) | shares	5,000	132,000	0
Core Deposits [Member]
Amortization of Intangible Assets, Total	$ 199,000	$ 263,000	$ 27,000
Residential Portfolio Segment [Member]
Real Estate Acquired Through Foreclosure	$ 56,000	$ 0
Minimum [Member]
Guarantee Loans	75.00%
Minimum [Member] | Building [Member]
Property, Plant and Equipment, Useful Life (Year)	20 years
Minimum [Member] | Furniture and Fixtures [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	2 years
Maximum [Member]
Guarantee Loans	85.00%
Maximum [Member] | Building [Member]
Property, Plant and Equipment, Useful Life (Year)	30 years
Maximum [Member] | Furniture and Fixtures [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Plumas Statutory Trust I [Member] | Accrued Interest Receivable and Other Assets [Member]
Equity Method Investments	$ 358,000
Plumas Statutory Trust II [Member] | Accrued Interest Receivable and Other Assets [Member]
Equity Method Investments	$ 182,000

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Change in Other Real Estate (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Balance	$ 707,000	$ 1,170,000
Additions	56,000	0
Dispositions	(360,000)	(423,000)
Write-downs	0	(40,000)
Balance	$ 403,000	$ 707,000

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Intangible Assets (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Gross carrying amount	$ 1,226,000	$ 1,226,000
Accumulated amortization	$ 504,000	$ 305,000

Note 2 - Summary of Significa_6

Note 2 - Summary of Significant Accounting Policies - Fair Value of Each Option Estimated on the Date of Grant (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Expected life of stock options (Year)	5 years 1 month 6 days	5 years 1 month 6 days
Risk free interest rate	1.68%	1.57%
Daily Volatility	1.64%	1.59%
Dividend yields	1.29%	1.59%
Weighted-average fair value of options granted during the year (in dollars per share)	$ 5.92	$ 4.44

Note 3 - Fair Value Measureme_3

Note 3 - Fair Value Measurements (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Impaired Loans [Member]
Gain (Loss) on Sale of Assets and Asset Impairment Charges	$ (143,000)	$ (121,000)

Note 3 - Fair Value Measureme_4

Note 3 - Fair Value Measurements - Carrying Amounts and Estimated Fair Values of Financial Instruments (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Reported Value Measurement [Member]
Cash and cash equivalents	$ 184,909,000	$ 46,942,000
Investment securities	179,613,000	159,320,000
Loans, net	700,795,000	616,036,000
FHLB stock	3,667,000	3,517,000
FRB Stock	651,000
Accrued interest receivable	5,402,000	3,398,000
Deposits	973,974,000	747,324,000
Repurchase agreements	13,878,000	16,013,000
FHLB advances	5,000,000
Junior subordinated deferrable interest debentures	10,310,000	10,310,000
Accrued interest payable	69,000	96,000
Reported Value Measurement [Member] | Interest Rate Swap [Member]
Interest rate swaps	141,000
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	184,909,000	46,942,000
Investment securities	179,613,000	159,320,000
Loans, net	717,068,000	626,795,000
Accrued interest receivable	5,402,000	3,398,000
Deposits	975,549,000	747,332,000
Repurchase agreements	13,878,000	16,013,000
FHLB advances	4,996,000
Junior subordinated deferrable interest debentures	7,340,000	7,661,000
Accrued interest payable	69,000	96,000
Estimate of Fair Value Measurement [Member] | Interest Rate Swap [Member]
Interest rate swaps	141,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	184,909,000	46,942,000
Accrued interest receivable	10,000	15,000
Deposits	933,658,000	709,130,000
Accrued interest payable	9,000	13,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Investment securities	179,613,000	159,320,000
Accrued interest receivable	633,000	574,000
Deposits	41,891,000	38,202,000
Repurchase agreements	13,878,000	16,013,000
FHLB advances	4,996,000
Accrued interest payable	44,000	60,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Interest rate swaps	141,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Loans, net	717,068,000	626,795,000
Accrued interest receivable	4,759,000	2,809,000
Junior subordinated deferrable interest debentures	7,340,000	7,661,000
Accrued interest payable	$ 16,000	$ 23,000

Note 3 - Fair Value Measureme_5

Note 3 - Fair Value Measurements - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale	$ 179,613,000	$ 159,320,000
Fair Value, Recurring [Member]
Debt Securities, Available-for-sale	179,613,000	159,320,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Debt Securities, Available-for-sale	179,613,000	159,320,000
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Debt Securities, Available-for-sale	110,674,000	125,678,000
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member] | Fair Value, Recurring [Member]
Debt Securities, Available-for-sale	110,674,000	125,678,000
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Debt Securities, Available-for-sale	110,674,000	125,678,000
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Debt Securities, Available-for-sale	10,472,000
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member] | Fair Value, Recurring [Member]
Debt Securities, Available-for-sale	10,472,000
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Debt Securities, Available-for-sale	10,472,000
US States and Political Subdivisions Debt Securities [Member]
Debt Securities, Available-for-sale	58,467,000	33,642,000
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member]
Debt Securities, Available-for-sale	58,467,000	33,642,000
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Debt Securities, Available-for-sale	$ 58,467,000	$ 33,642,000

Note 3 - Fair Value Measureme_6

Note 3 - Fair Value Measurements - Assets and Liabilities Measured at Fair Value on a Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Impaired loans	$ 11,000	$ 130,000
Impaired loans, Total gain (loss)	(143,000)	(121,000)
Other real estate	403,000	707,000
Other real estate, Total gain (loss)	0	0
Assets	414,000	837,000
Asset, Total gain (loss)	(143,000)	(121,000)
Fair Value, Inputs, Level 1 [Member]
Impaired loans	0	0
Other real estate	0	0
Assets	0	0
Fair Value, Inputs, Level 2 [Member]
Impaired loans	0	0
Other real estate	0	0
Assets	0	0
Fair Value, Inputs, Level 3 [Member]
Impaired loans	11,000	130,000
Other real estate	403,000	707,000
Assets	414,000	837,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Impaired loans	11,000	130,000
Impaired loans, Total gain (loss)	(143,000)
Other real estate	347,000	347,000
Other real estate, Total gain (loss)	0	0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 1 [Member]
Impaired loans	0	0
Other real estate	0	0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 2 [Member]
Impaired loans	0	0
Other real estate	0	0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 3 [Member]
Impaired loans	11,000	130,000
Other real estate	347,000	347,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Other real estate	0	360,000
Other real estate, Total gain (loss)		0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Fair Value, Inputs, Level 1 [Member]
Other real estate		0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Fair Value, Inputs, Level 2 [Member]
Other real estate		0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Fair Value, Inputs, Level 3 [Member]
Other real estate		360,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Other real estate	56,000	$ 0
Other real estate, Total gain (loss)	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 1 [Member]
Other real estate	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 2 [Member]
Other real estate	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 3 [Member]
Other real estate	$ 56,000

Note 3 - Fair Value Measureme_7

Note 3 - Fair Value Measurements - Quantitative Information About Level 3 Fair Value Measurements for Financial Instruments Measured at Fair Value on a Non-recurring Basis (Details)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member]
Impaired loans, Measurement Input		0.10
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Minimum [Member]
Impaired loans, Measurement Input	0.28
Other real estate, Measurement Input	0.16	0.16
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Maximum [Member]
Impaired loans, Measurement Input	0.80
Other real estate, Measurement Input	0.17	0.17
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Impaired loans, Measurement Input	(0.61)	(0.10)
Other real estate, Measurement Input	(0.16)
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Measurement Input, Cost to Sell [Member]
Other real estate, Measurement Input		0.10
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Other real estate, Measurement Input		(0.10)
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member]
Other real estate, Measurement Input	0.47
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Other real estate, Measurement Input	(0.47)
Fair Value, Nonrecurring [Member]
Impaired loans	$ 11,000	$ 130,000
Other real estate	403,000	707,000
Fair Value, Nonrecurring [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Impaired loans	11,000	130,000
Other real estate	347,000	347,000
Fair Value, Nonrecurring [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Other real estate	0	360,000
Fair Value, Nonrecurring [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Other real estate	$ 56,000	$ 0

Note 4 - Investment Securitie_2

Note 4 - Investment Securities (Details Textual)	Jan. 01, 2018USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain (Loss), before Tax, Total		$ 6,595,000	$ 2,910,000	$ (2,863,000)
Available-for-sale Securities Income Tax Expense (Benefit) on Accumulated Gross Unrealized Gains Losses		$ 1,950,000	$ 861,000	$ (846,000)
Number of Securities Sold During Period		0	55	18
Proceeds from Sale of Debt Securities, Available-for-sale			$ 19,668,000	$ 4,157,000
Debt Securities, Available-for-sale, Realized Gain (Loss), Total			$ 114,000	$ (8,000)
Number of Securities Sold for Gain			28	8
Debt Securities, Available-for-sale, Realized Gain			$ 164,000	$ 4,000
Number of Securities Sold for Loss			27	10
Debt Securities, Available-for-sale, Realized Loss			$ 50,000	$ 12,000
Number of Investment Securities		244
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions		8
Available-for-sale Debt Securities Pledged to Secure Deposits and Repurchase Agreements Amortized Cost Basis		$ 97,972,000	83,596,000
Debt Securities, Held-to-maturity, Total		0	0
Gain on Adjusting Carrying Value of Equity Securities with No Readily Determinable Fair Value		0	0	$ 209,000
Accounting Standards Update 2016-01 [Member]
Gain on Adjusting Carrying Value of Equity Securities with No Readily Determinable Fair Value	$ 209,000
Equity Securities without Readily Determinable Fair Value, Amount	$ 662,000
Collateral Pledged [Member]
Debt Securities, Available-for-sale, Restricted		$ 101,685,000	$ 84,625,000
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Number of Investment Securities		105
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Number of Investment Securities		4
US States and Political Subdivisions Debt Securities [Member]
Number of Investment Securities		135

Note 4 - Investment Securitie_3

Note 4 - Investment Securities - Amortized Cost and Estimated Fair Value of Investment Securities (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Investment securities available for sale, amortized cost	$ 173,018,000	$ 156,410,000
Investment securities available for sale, gross unrealized gains	6,613,000	3,125,000
Investment securities available for sale, gross unrealized losses	(18,000)	(215,000)
Investment securities available for sale, Estimated fair value	179,613,000	159,320,000
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Investment securities available for sale, amortized cost	106,942,000	123,940,000
Investment securities available for sale, gross unrealized gains	3,749,000	1,924,000
Investment securities available for sale, gross unrealized losses	(17,000)	(186,000)
Investment securities available for sale, Estimated fair value	110,674,000	125,678,000
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Investment securities available for sale, amortized cost	10,400,000
Investment securities available for sale, gross unrealized gains	72,000
Investment securities available for sale, gross unrealized losses	0
Investment securities available for sale, Estimated fair value	10,472,000
US States and Political Subdivisions Debt Securities [Member]
Investment securities available for sale, amortized cost	55,676,000	32,470,000
Investment securities available for sale, gross unrealized gains	2,792,000	1,201,000
Investment securities available for sale, gross unrealized losses	(1,000)	(29,000)
Investment securities available for sale, Estimated fair value	$ 58,467,000	$ 33,642,000

Note 4 - Investment Securitie_4

Note 4 - Investment Securities - Investment Securities With Unrealized Losses (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Less than 12 months fair value	$ 0	$ 13,284,000
Less than 12 months unrealized losses	0	60,000
12 months or more fair value	6,042,000	19,733,000
12 months or more unrealized losses	18,000	155,000
Total fair value	6,042,000	33,017,000
Total unrealized losses	18,000	215,000
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Less than 12 months fair value	0	10,319,000
Less than 12 months unrealized losses	0	31,000
12 months or more fair value	5,511,000	19,733,000
12 months or more unrealized losses	17,000	155,000
Total fair value	5,511,000	30,052,000
Total unrealized losses	17,000	186,000
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Less than 12 months fair value	0
Less than 12 months unrealized losses	0
12 months or more fair value	0
12 months or more unrealized losses	0
Total fair value	0
Total unrealized losses	0
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months fair value	0	2,965,000
Less than 12 months unrealized losses	0	29,000
12 months or more fair value	531,000	0
12 months or more unrealized losses	1,000	0
Total fair value	531,000	2,965,000
Total unrealized losses	$ 1,000	$ 29,000

Note 4 - Investment Securitie_5

Note 4 - Investment Securities - Investment Securities by Contractual Maturity (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
After one year through five years, amortized cost	$ 4,151,000
After one year through five years, estimated fair value	4,313,000
After five years through ten years, amortized cost	5,887,000
After five years through ten years, estimated fair value	6,261,000
After ten years, amortized cost	45,638,000
After ten years, estimated fair value	47,893,000
Amortized cost	173,018,000	$ 156,410,000
Debt Securities, Available-for-sale, Total	179,613,000	159,320,000
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Investment securities not due at a single maturity date, amortized cost	106,942,000
Investment securities not due at a single maturity date, estimated fair value	110,674,000
Amortized cost	106,942,000	123,940,000
Debt Securities, Available-for-sale, Total	110,674,000	$ 125,678,000
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Investment securities not due at a single maturity date, amortized cost	10,400,000
Investment securities not due at a single maturity date, estimated fair value	10,472,000
Amortized cost	10,400,000
Debt Securities, Available-for-sale, Total	$ 10,472,000

Note 5 - Loans and the Allowa_3

Note 5 - Loans and the Allowance for Loan Losses (Details Textual) Pure in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Impaired Financing Receivable, Recorded Investment, Total	$ 2,214,000	$ 2,244,000	$ 1,275,000
Impaired Financing Receivable, Related Allowance	174,000	154,000	181,000
Impaired Financing Receivable, with Related Allowance, Recorded Investment	436,000	539,000
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	1,778,000	1,705,000
Impaired Financing Receivable, Average Recorded Investment, Total	1,996,000	1,777,000	1,160,000
Impaired Financing Receivable, Interest Income, Accrual Method, Total	61,000	62,000	71,000
Financing Receivable, Troubled Debt Restructuring	914,000	1,016,000
Financing Receivable Modifications Related Allowances	31,000	33,000
Financing Receivable, Troubled Debt Restructuring, Commitment to Lend	$ 0	$ 0
Financing Receivable, Modifications, Number of Contracts	0	0
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts	0	0
Financing Receivable, Nonaccrual	$ 2,536,000	$ 2,050,000
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans	$ 119,000	$ 158,000	46,000
Number of Loans, 90 Days Past Due and Still Accruing	0	0
Impaired Financing Receivable, Interest Income, Cash Basis Method, Total	$ 0
Deferred Loan Origination Costs	$ 2,274,000	$ 2,294,000	$ 2,520,000

Note 5 - Loans and the Allowa_4

Note 5 - Loans and the Allowance for Loan Losses - Outstanding Loans (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Loans	$ 709,939,000	$ 619,718,000
Deferred loan costs, net	758,000	3,561,000
Allowance for loan losses	(9,902,000)	(7,243,000)	$ (6,958,000)	$ (6,669,000)
Loans, net	700,795,000	616,036,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	117,360,000	47,892,000
Allowance for loan losses	(950,000)	(617,000)	(914,000)	(725,000)
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	72,911,000	78,785,000
Allowance for loan losses	(757,000)	(653,000)	(538,000)	(623,000)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	352,552,000	316,986,000
Allowance for loan losses	(5,089,000)	(3,426,000)	(2,686,000)	(2,729,000)
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	25,306,000	31,181,000
Allowance for loan losses	(554,000)	(481,000)	(758,000)	(783,000)
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	11,399,000	14,530,000
Allowance for loan losses	(164,000)	(163,000)	(214,000)	(231,000)
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	34,744,000	35,471,000
Allowance for loan losses	(499,000)	(393,000)	(464,000)	(533,000)
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans	91,080,000	90,310,000
Allowance for loan losses	(1,768,000)	(1,409,000)	(1,289,000)	(946,000)
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans	4,587,000	4,563,000
Allowance for loan losses	$ (121,000)	$ (101,000)	$ (95,000)	$ (99,000)

Note 5 - Loans and the Allowa_5

Note 5 - Loans and the Allowance for Loan Losses - Allowance for Loan Losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Balance, beginning of year	$ 7,243,000	$ 6,958,000	$ 6,669,000
Provision charged to operations	3,175,000	1,500,000	1,000,000
Losses charged to allowance	(787,000)	(1,521,000)	(1,191,000)
Recoveries	271,000	306,000	480,000
Balance, end of year	$ 9,902,000	$ 7,243,000	$ 6,958,000

Note 5 - Loans and the Allowa_6

Note 5 - Loans and the Allowance for Loan Losses - Loan Portfolio Allocated by Internal Risk Ratings (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Loans	$ 709,939,000	$ 619,718,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	117,360,000	47,892,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	72,911,000	78,785,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	352,552,000	316,986,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	25,306,000	31,181,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	11,399,000	14,530,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	34,744,000	35,471,000
Commercial and Residential Portfolio Segments [Member]
Loans	614,272,000	524,845,000
Pass [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	116,992,000	47,334,000
Pass [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	72,833,000	76,620,000
Pass [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	348,901,000	309,785,000
Pass [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	25,229,000	31,097,000
Pass [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	11,208,000	14,253,000
Pass [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	34,237,000	34,855,000
Pass [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	609,400,000	513,944,000
Special Mention [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	211,000	478,000
Special Mention [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	78,000	2,165,000
Special Mention [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	2,779,000	4,954,000
Special Mention [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	0	0
Special Mention [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	0	0
Special Mention [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	0	0
Special Mention [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	3,068,000	7,597,000
Substandard [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	157,000	80,000
Substandard [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	0	0
Substandard [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	872,000	2,247,000
Substandard [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	77,000	84,000
Substandard [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	191,000	277,000
Substandard [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	507,000	616,000
Substandard [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	1,804,000	3,304,000
Doubtful [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	0	0
Doubtful [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	0	0
Doubtful [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	0	0
Doubtful [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	0	0
Doubtful [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	0	0
Doubtful [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	0	0
Doubtful [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	$ 0	$ 0

Note 5 - Loans and the Allowa_7

Note 5 - Loans and the Allowance for Loan Losses - Credit Risk Profile by Internally Assigned Grade (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Loans	$ 709,939,000	$ 619,718,000
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	94,935,000	94,687,000
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	732,000	186,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans	91,080,000	90,310,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Performing Financial Instruments [Member]
Loans	90,396,000	90,128,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	684,000	182,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans	4,587,000	4,563,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Performing Financial Instruments [Member]
Loans	4,539,000	4,559,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Nonperforming Financial Instruments [Member]
Loans	48,000	4,000
Consumer Portfolio Segment [Member] | Residential Portfolio Segment [Member]
Loans	$ 95,667,000
Consumer Portfolio Segment [Member] | Commercial Portfolio Segment [Member]
Loans		$ 94,873,000

Note 5 - Loans and the Allowa_8

Note 5 - Loans and the Allowance for Loan Losses - Allocation of the Allowance for Loan Losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Balance, beginning of year	$ 7,243,000	$ 6,958,000	$ 6,669,000
Charge-offs	(787,000)	(1,521,000)	(1,191,000)
Recoveries	271,000	306,000	480,000
Provision	3,175,000	1,500,000	1,000,000
Balance, end of year	9,902,000	7,243,000	6,958,000
Allowance for loan losses, individually evaluated for impairment	174,000	154,000
Allowance for loan losses, collectively evaluated for impairment	9,728,000	7,089,000
Loans, individually evaluated for impairment	2,215,000	2,244,000
Loans, collectively evaluated for impairment	707,724,000	617,474,000
Loans	709,939,000	619,718,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Balance, beginning of year	617,000	914,000	725,000
Charge-offs	(131,000)	(587,000)	(325,000)
Recoveries	34,000	26,000	83,000
Provision	430,000	264,000	431,000
Balance, end of year	950,000	617,000	914,000
Allowance for loan losses, individually evaluated for impairment	143,000	0
Allowance for loan losses, collectively evaluated for impairment	807,000	617,000
Loans, individually evaluated for impairment	154,000	25,000
Loans, collectively evaluated for impairment	117,206,000	47,867,000
Loans	117,360,000	47,892,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Balance, beginning of year	653,000	538,000	623,000
Charge-offs	0	0	0
Recoveries	0	0	0
Provision	104,000	115,000	(85,000)
Balance, end of year	757,000	653,000	538,000
Allowance for loan losses, individually evaluated for impairment	0	0
Allowance for loan losses, collectively evaluated for impairment	757,000	653,000
Loans, individually evaluated for impairment	243,000	248,000
Loans, collectively evaluated for impairment	72,668,000	78,537,000
Loans	72,911,000	78,785,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Balance, beginning of year	3,426,000	2,686,000	2,729,000
Charge-offs	0	0	0
Recoveries	8,000	4,000	21,000
Provision	1,655,000	736,000	(64,000)
Balance, end of year	5,089,000	3,426,000	2,686,000
Allowance for loan losses, individually evaluated for impairment	0	121,000
Allowance for loan losses, collectively evaluated for impairment	5,089,000	3,305,000
Loans, individually evaluated for impairment	859,000	815,000
Loans, collectively evaluated for impairment	351,693,000	316,171,000
Loans	352,552,000	316,986,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Balance, beginning of year	481,000	758,000	783,000
Charge-offs	0	0	0
Recoveries	0	0	3,000
Provision	73,000	(277,000)	(28,000)
Balance, end of year	554,000	481,000	758,000
Allowance for loan losses, individually evaluated for impairment	5,000	5,000
Allowance for loan losses, collectively evaluated for impairment	549,000	476,000
Loans, individually evaluated for impairment	108,000	110,000
Loans, collectively evaluated for impairment	25,198,000	31,071,000
Loans	25,306,000	31,181,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Balance, beginning of year	163,000	214,000	231,000
Charge-offs	0	0	(25,000)
Recoveries	15,000	3,000	93,000
Provision	(14,000)	(54,000)	(85,000)
Balance, end of year	164,000	163,000	214,000
Allowance for loan losses, individually evaluated for impairment	26,000	28,000
Allowance for loan losses, collectively evaluated for impairment	138,000	135,000
Loans, individually evaluated for impairment	563,000	612,000
Loans, collectively evaluated for impairment	10,836,000	13,918,000
Loans	11,399,000	14,530,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Balance, beginning of year	393,000	464,000	533,000
Charge-offs	0	(6,000)	0
Recoveries	4,000	5,000	5,000
Provision	102,000	(70,000)	(74,000)
Balance, end of year	499,000	393,000	464,000
Allowance for loan losses, individually evaluated for impairment	0	0
Allowance for loan losses, collectively evaluated for impairment	499,000	393,000
Loans, individually evaluated for impairment	288,000	434,000
Loans, collectively evaluated for impairment	34,456,000	35,037,000
Loans	34,744,000	35,471,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Balance, beginning of year	1,409,000	1,289,000	946,000
Charge-offs	(574,000)	(867,000)	(801,000)
Recoveries	200,000	258,000	256,000
Provision	733,000	729,000	888,000
Balance, end of year	1,768,000	1,409,000	1,289,000
Allowance for loan losses, individually evaluated for impairment	0	0
Allowance for loan losses, collectively evaluated for impairment	1,768,000	1,409,000
Loans, individually evaluated for impairment	0	0
Loans, collectively evaluated for impairment	91,080,000	90,310,000
Loans	91,080,000	90,310,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Balance, beginning of year	101,000	95,000	99,000
Charge-offs	(82,000)	(61,000)	(40,000)
Recoveries	10,000	10,000	19,000
Provision	92,000	57,000	17,000
Balance, end of year	121,000	101,000	$ 95,000
Allowance for loan losses, individually evaluated for impairment	0	0
Allowance for loan losses, collectively evaluated for impairment	121,000	101,000
Loans, individually evaluated for impairment	0	0
Loans, collectively evaluated for impairment	4,587,000	4,563,000
Loans	$ 4,587,000	$ 4,563,000

Note 5 - Loans and the Allowa_9

Note 5 - Loans and the Allowance for Loan Losses - Aging Analysis of the Loan Portfolio (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
December 31, 2020	$ 3,688,000	$ 5,705,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	2,536,000	2,050,000
December 31, 2020	706,251,000	614,013,000
Loans	709,939,000	619,718,000
Loans, 90 days past due and still accruing	0	0
Financing Receivables 30 to 89 Days Past Due [Member]
December 31, 2020	1,152,000	3,655,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
December 31, 2020	173,000	391,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	157,000	58,000
December 31, 2020	117,187,000	47,501,000
Loans	117,360,000	47,892,000
Loans, 90 days past due and still accruing	0	0
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
December 31, 2020	16,000	333,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
December 31, 2020	0	199,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	0	0
December 31, 2020	72,911,000	78,586,000
Loans	72,911,000	78,785,000
Loans, 90 days past due and still accruing	0	0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
December 31, 2020	0	199,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
December 31, 2020	928,000	2,297,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	872,000	830,000
December 31, 2020	351,624,000	314,689,000
Loans	352,552,000	316,986,000
Loans, 90 days past due and still accruing	0	0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
December 31, 2020	56,000	1,467,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
December 31, 2020	77,000	83,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	77,000	83,000
December 31, 2020	25,229,000	31,098,000
Loans	25,306,000	31,181,000
Loans, 90 days past due and still accruing	0	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
December 31, 2020	0	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
December 31, 2020	225,000	277,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	191,000	277,000
December 31, 2020	11,174,000	14,253,000
Loans	11,399,000	14,530,000
Loans, 90 days past due and still accruing	0	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
December 31, 2020	34,000	0
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
December 31, 2020	580,000	904,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	507,000	616,000
December 31, 2020	34,164,000	34,567,000
Loans	34,744,000	35,471,000
Loans, 90 days past due and still accruing	0	0
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
December 31, 2020	73,000	288,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
December 31, 2020	1,629,000	1,463,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	684,000	182,000
December 31, 2020	89,451,000	88,847,000
Loans	91,080,000	90,310,000
Loans, 90 days past due and still accruing	0	0
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
December 31, 2020	945,000	1,281,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
December 31, 2020	76,000	91,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	48,000	4,000
December 31, 2020	4,511,000	4,472,000
Loans	4,587,000	4,563,000
Loans, 90 days past due and still accruing	0	0
Consumer Portfolio Segment [Member] | Other Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
December 31, 2020	$ 28,000	$ 87,000

Note 5 - Loans and the Allow_10

Note 5 - Loans and the Allowance for Loan Losses - Impaired Loans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Recorded investment with no related allowance recorded	$ 1,778,000	$ 1,705,000
Recorded investment with an allowance	436,000	539,000
Impaired Financing Receivable, Related Allowance	174,000	154,000	$ 181,000
Recorded investment	2,214,000	2,244,000	1,275,000
Unpaid principal balance	2,352,000	2,399,000	1,299,000
Average recorded investment	1,996,000	1,777,000	1,160,000
Interest income recognized	61,000	62,000	71,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Recorded investment with no related allowance recorded	0	25,000	0
Unpaid principal balance with no related allowance recorded	0	85,000	0
Average recorded investment with no related allowance recorded	0	23,000	0
Interest income recognized with no related allowance recorded	0	0	0
Recorded investment with an allowance	154,000	0	128,000
Unpaid principal balance with allowance	154,000	0	128,000
Impaired Financing Receivable, Related Allowance	143,000	0	128,000
Average recorded investment with an allowance	16,000	0	1,000
Interest income recognized with an allowance	0	0	0
Recorded investment	154,000	25,000	128,000
Unpaid principal balance	154,000	85,000	128,000
Average recorded investment	16,000	23,000	1,000
Interest income recognized	0	0	0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Recorded investment with no related allowance recorded	243,000	248,000	250,000
Unpaid principal balance with no related allowance recorded	243,000	248,000	250,000
Average recorded investment with no related allowance recorded	246,000	249,000	252,000
Interest income recognized with no related allowance recorded	19,000	19,000	19,000
Recorded investment with an allowance	0	0	0
Unpaid principal balance with allowance	0	0	0
Impaired Financing Receivable, Related Allowance	0	0	0
Average recorded investment with an allowance	0	0	0
Interest income recognized with an allowance	0	0	0
Recorded investment	243,000	248,000	250,000
Unpaid principal balance	243,000	248,000	250,000
Average recorded investment	246,000	249,000	252,000
Interest income recognized	19,000	19,000	19,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment with no related allowance recorded	859,000	563,000	131,000
Unpaid principal balance with no related allowance recorded	955,000	614,000	144,000
Average recorded investment with no related allowance recorded	762,000	476,000	136,000
Interest income recognized with no related allowance recorded	0	0	0
Recorded investment with an allowance	0	252,000	0
Unpaid principal balance with allowance	0	261,000	0
Impaired Financing Receivable, Related Allowance	0	121,000	0
Average recorded investment with an allowance	0	139,000	0
Interest income recognized with an allowance	0	0	0
Recorded investment	859,000	815,000	131,000
Unpaid principal balance	955,000	875,000	144,000
Average recorded investment	762,000	615,000	136,000
Interest income recognized	0	0	0
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Recorded investment with no related allowance recorded	0	0	0
Unpaid principal balance with no related allowance recorded	0	0	0
Average recorded investment with no related allowance recorded	0	0	0
Interest income recognized with no related allowance recorded	0	0	0
Recorded investment with an allowance	108,000	110,000	117,000
Unpaid principal balance with allowance	108,000	110,000	117,000
Impaired Financing Receivable, Related Allowance	5,000	5,000	12,000
Average recorded investment with an allowance	109,000	114,000	120,000
Interest income recognized with an allowance	7,000	7,000	7,000
Recorded investment	108,000	110,000	117,000
Unpaid principal balance	108,000	110,000	117,000
Average recorded investment	109,000	114,000	120,000
Interest income recognized	7,000	7,000	7,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment with no related allowance recorded	388,000	435,000	470,000
Unpaid principal balance with no related allowance recorded	399,000	447,000	481,000
Average recorded investment with no related allowance recorded	390,000	385,000	470,000
Interest income recognized with no related allowance recorded	28,000	29,000	38,000
Recorded investment with an allowance	174,000	177,000	179,000
Unpaid principal balance with allowance	176,000	177,000	179,000
Impaired Financing Receivable, Related Allowance	26,000	28,000	41,000
Average recorded investment with an allowance	175,000	178,000	181,000
Interest income recognized with an allowance	7,000	7,000	7,000
Recorded investment	562,000	612,000	649,000
Unpaid principal balance	575,000	624,000	660,000
Average recorded investment	565,000	563,000	651,000
Interest income recognized	35,000	36,000	45,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Recorded investment with no related allowance recorded	288,000	434,000	0
Unpaid principal balance with no related allowance recorded	317,000	457,000	0
Average recorded investment with no related allowance recorded	298,000	213,000	0
Interest income recognized with no related allowance recorded	0	0	0
Recorded investment with an allowance	0	0	0
Unpaid principal balance with allowance	0	0	0
Impaired Financing Receivable, Related Allowance	0	0	0
Average recorded investment with an allowance	0	0	0
Interest income recognized with an allowance	0	0	0
Recorded investment	288,000	434,000	0
Unpaid principal balance	317,000	457,000	0
Average recorded investment	298,000	213,000	0
Interest income recognized	0	0	0
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Recorded investment with no related allowance recorded	0	0	0
Unpaid principal balance with no related allowance recorded	0	0	0
Average recorded investment with no related allowance recorded	0	0	0
Interest income recognized with no related allowance recorded	0	0	0
Recorded investment with an allowance	0	0	0
Unpaid principal balance with allowance	0	0	0
Impaired Financing Receivable, Related Allowance	0	0	0
Average recorded investment with an allowance	0	0	0
Interest income recognized with an allowance	0	0	0
Recorded investment	0	0	0
Unpaid principal balance	0	0	0
Average recorded investment	0	0	0
Interest income recognized	0	0	0
Consumer Portfolio Segment [Member] | Other Loans [Member]
Recorded investment with no related allowance recorded	0	0	0
Unpaid principal balance with no related allowance recorded	0	0	0
Average recorded investment with no related allowance recorded	0	0	0
Interest income recognized with no related allowance recorded	0	0	0
Recorded investment with an allowance	0	0	0
Unpaid principal balance with allowance	0	0	0
Impaired Financing Receivable, Related Allowance	0	0	0
Average recorded investment with an allowance	0	0	0
Interest income recognized with an allowance	0	0	0
Recorded investment	0	0	0
Unpaid principal balance	0	0	0
Average recorded investment	0	0	0
Interest income recognized	$ 0	$ 0	$ 0

Note 6 - Premises and Equipme_3

Note 6 - Premises and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Depreciation, Depletion and Amortization, Total	$ 1,089,000	$ 1,055,000	$ 925,000

Note 6 - Premises and Equipme_4

Note 6 - Premises and Equipment - Premises and Equipment (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Premises and equipment	$ 28,920,000	$ 30,954,000
Less accumulated depreciation and amortization	(14,904,000)	(16,325,000)
Premises and equipment, net	14,016,000	14,629,000
Land [Member]
Premises and equipment	4,029,000	4,179,000
Building [Member]
Premises and equipment	17,234,000	18,879,000
Furniture Equipment And Leasehold Improvements [Member]
Premises and equipment	$ 7,657,000	$ 7,896,000

Note 7 - Deposits (Details Text

Note 7 - Deposits (Details Textual) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deposit Liabilities Reclassified as Loans Receivable	$ 629,000	$ 398,000

Note 7 - Deposits - Interest-be

Note 7 - Deposits - Interest-bearing Deposits (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Interest-bearing demand deposits	$ 0	$ 102,724,000
Money market	173,557,000	90,853,000
Savings	243,419,000	183,934,000
Time, $250,000 or more	4,422,000	3,447,000
Other time	35,894,000	34,747,000
Interest-bearing deposits	$ 457,292,000	$ 415,705,000

Note 7 - Deposits - Maturities

Note 7 - Deposits - Maturities of Time Deposits (Details)	Dec. 31, 2020USD ($)
2021	$ 30,951,000
2022	5,049,000
2023	2,406,000
2024	1,660,000
2025	233,000
thereafter	17,000
Time Deposits, Total	$ 40,316,000

Note 8 - Securities Sold Unde_3

Note 8 - Securities Sold Under Agreements to Repurchase (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Securities Sold under Agreements to Repurchase, Total	$ 13,878,000	$ 16,013,000
Assets Sold under Agreements to Repurchase, Carrying Amount	$ 19,826,000	$ 22,033,000
Securities Sold Under Agreements to Repurchase, Term (Year)	2 years

Note 8 - Securities Sold Unde_4

Note 8 - Securities Sold Under Agreements to Repurchase - Securities Sold Under Agreements to Repurchase (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Average daily balance during the year	$ 11,899,000	$ 11,485,000
Average interest rate during the year	0.09%	0.11%
Maximum month-end balance during the year	$ 18,130,000	$ 16,013,000
Weighted average interest rate at year-end	0.09%	0.12%

Note 9 - Borrowing Arrangemen_2

Note 9 - Borrowing Arrangements (Details Textual) - USD ($)	Dec. 31, 2020	Mar. 09, 2020	Dec. 31, 2019
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available	$ 173,656,000
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged	337,282,000
Federal Home Loan Bank Stock	3,667,000		$ 3,517,000
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds	135,804,000
Additional Federal Home Loan Bank Stock to Be Purcased	1,022,000
Advances from Federal Home Loan Banks, Total	5,000,000		0
Loans Payable [Member]
Debt Instrument, Covenant, Maximum Debt Outstanding		$ 15,000,000	5,000,000
Notes Payable, Total	$ 0
Debt Instrument, Secured by Stock, Number of Shares (in shares)	100
Lender Bank One [Member]
Unsecured Short-term Borrowing Agreement, Amount Available for Borrowing	$ 50,000,000
Lender Bank Two [Member]
Unsecured Short-term Borrowing Agreement, Amount Available for Borrowing	20,000,000
Lender Bank Three [Member]
Unsecured Short-term Borrowing Agreement, Amount Available for Borrowing	10,000,000
Lender Banks [Member]
Short-term Debt, Total	$ 0		$ 0

Note 10 - Junior Subordinated_2

Note 10 - Junior Subordinated Deferrable Interest Debentures (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2005	Dec. 31, 2002
Banking Regulation, Total Capital, Actual	$ 112,485,000	$ 97,810,000
Interest Expense, Junior Subordinated Debentures	385,000	$ 531,000	$ 510,000
Plumas Statutory Trust I [Member]
Banking Regulation, Total Capital, Actual	$ 358,000
Trust Preferred Securities Issued, Number (in shares)					6,000
Trust Preferred Securities, Liquidation Amount per Preferred Security (in dollars per share)					$ 1,000
Proceeds from Issuance of Trust Preferred Securities					$ 6,000,000
Amount Invested in Subordinated Debentures by Trust					$ 6,186,000
Plumas Statutory Trust I [Member] | Subordinated Debt [Member]
Debt Instrument, Interest Rate, Effective Percentage	3.65%
Plumas Statutory Trust I [Member] | Subordinated Debt [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		3.40%
Plumas Statutory Trust II [Member]
Banking Regulation, Total Capital, Actual	$ 182,000
Trust Preferred Securities Issued, Number (in shares)				4,000
Trust Preferred Securities, Liquidation Amount per Preferred Security (in dollars per share)				$ 1,000
Proceeds from Issuance of Trust Preferred Securities				$ 4,000,000
Amount Invested in Subordinated Debentures by Trust				$ 4,124,000
Debt Instrument, Period for Deferral of Distribution Payment (Year)		5 years
Plumas Statutory Trust II [Member] | Subordinated Debt [Member]
Debt Instrument, Interest Rate, Effective Percentage	1.70%
Debt Instrument, Period after Issuance for Start of Redemption (Year)		5 years
Plumas Statutory Trust II [Member] | Subordinated Debt [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		1.48%

Note 11 - Derivatives (Details

Note 11 - Derivatives (Details Textual) - USD ($)	May 26, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Interest Expense, Total		$ 1,228,000	$ 1,747,000	$ 1,236,000
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Derivative, Notional Amount	$ 10,000,000	10,000,000
Derivative, Amount of Hedged Item	$ 10,000,000
Derivative, Term of Contract (Year)	10 years
Derivative, Net Hedge Ineffectiveness Gain (Loss)		0
Interest Expense, Total		$ 25,000
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | London Interbank Offered Rate (LIBOR) [Member]
Derivative, Basis Spread on Variable Rate	0.75%

Note 11 - Derivatives - Summary

Note 11 - Derivatives - Summary of Derivatives (Details) - Interest Rate Swap [Member] - Designated as Hedging Instrument [Member] - Cash Flow Hedging [Member] - USD ($)	12 Months Ended
	Dec. 31, 2020	May 26, 2020
Notional amounts	$ 10,000,000	$ 10,000,000
Weighted average pay rates	3.38%
Weighted average remaining maturity (Year)	9 years 6 months
Unrealized gains	$ 142,000

Note 12 - Commitments and Con_3

Note 12 - Commitments and Contingencies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2019
Operating Lease, Weighted Average Discount Rate, Percent	4.50%
Operating Lease, Weighted Average Remaining Lease Term (Year)	4 years 6 months	2 years 1 month 6 days
Lease, Cost, Total	$ 407,000	$ 465,000
Operating Lease, Cost	312,000	308,000
Short-term Lease, Cost	76,000	114,000
Variable Lease, Cost	19,000	43,000
Operating Leases, Rent Expense, Net, Total			$ 348,000
Operating Lease, Payments	$ 308,000
Consumer Loan Commitments as Percentage of Aggregate Commitments	7.00%
Commercial and Agricultural Loan Commitments as Percentage of Aggregate Commitments	36.00%
Real Estate Loan Commitments as Percentage of Aggregate Commitments	57.00%
Maximum Loan to Value Ratio	80.00%
Occupancy and Equipment Expense [Member]
Operating Lease, Expense	$ 388,000	$ 422,000	$ 340,000
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset				$ 565,000

Note 12 - Commitments and Con_4

Note 12 - Commitments and Contingencies - Maturity Analysis of Operating Lease Liability (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Year ended December 31, 2021	$ 284,000	$ 188,000
Year ended December 31, 2022	288,000	88,000
Year ended December 31, 2023	232,000	59,000
Year ended December 31, 2024	235,000
Year ended December 31, 2025	149,000
Year ended December 31, 2026	31,000
Lessee, Operating Lease, Liability, to be Paid, Total	1,219,000	335,000
Less: Present value discount	(113,000)	(18,000)
Liabilities [Member]
Lease Liability	$ 1,106,000	$ 317,000

Note 12 - Commitments and Con_5

Note 12 - Commitments and Contingencies - Financial Instruments Representing Off-balance-sheet Credit Risk (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Commitments to extend credit	$ 144,425,000	$ 111,352,000
Letters of credit	$ 531,000	$ 126,000

Note 13 - Shareholders' Equit_2

Note 13 - Shareholders' Equity (Details Textual) - USD ($)		Nov. 16, 2020	Aug. 14, 2020	May 15, 2020	Nov. 15, 2019	May 15, 2019	May 15, 2018	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval								$ 38,363,000
Common Stock, Dividends, Per Share, Cash Paid (in dollars per share)		$ 0.12	$ 0.12	$ 0.12	$ 0.23	$ 0.23	$ 0.18
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)								191,050	0	71,100
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)								5,000	132,000	0
Share-based Payment Arrangement, Expense								$ 255,000	$ 224,000	$ 199,000
Share-based Payment Arrangement, Expense, Tax Benefit								17,000	16,000	14,000
Proceeds from Stock Options Exercised								89,000	144,000	330,000
Share-based Payment Arrangement, Exercise of Option, Tax Benefit								$ 10,000	$ 41,000	$ 134,000
Common Equity Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	[1]							4.50%	4.50%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	[1]							0.060	0.060
Capital Required for Capital Adequacy to Risk Weighted Assets	[1]							0.080	0.080
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	[1]							0.040	0.040
Common Equity Tier One Risk Based Capital Required to Be Well Capitalized to Risk Weighted Assets								6.50%	6.50%
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets								0.080	0.080
Capital Required to be Well Capitalized to Risk Weighted Assets								0.100	0.100
Tier One Leverage Capital Required to be Well Capitalized to Average Assets								0.050	0.050
Capital Conservation Buffer								2.50%
Asset Threshold to Qualify for the Policy Statement after Adopted Final Amendments to the Small Bank Holding Company Policy Statment								$ 3,000,000,000
Stock Option Plan 2001 [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)								0
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)								0
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total								$ 0
Stock Option Plan 2013 [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)								390,635
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)								118,550
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total								$ 517,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)								10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)								5,000	132,000	76,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)								2 years 6 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value								$ 333,000	$ 197,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value								$ 303,000	$ 545,000
[1]	Does not include amounts required under the capital conservation buffer discussed above.

Note 13 - Shareholders' Equit_3

Note 13 - Shareholders' Equity - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Net Income:
Net Income	$ 14,475,000	$ 15,512,000	$ 13,992,000
Earnings Per Share:
Basic earnings per common share (in dollars per share)	$ 2.80	$ 3.01	$ 2.74
Diluted earnings per common share (in dollars per share)	$ 2.77	$ 2.97	$ 2.68
Weighted Average Number of Shares Outstanding:
Basic shares (in shares)	5,177	5,155	5,108
Diluted shares (in shares)	5,230	5,228	5,219

Note 13 - Shareholders' Equit_4

Note 13 - Shareholders' Equity - Stock Option Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	5,000	132,000	0
Option granted, Weighted average exercise price (in dollars per share)	$ 26.42
Options outstanding, Weighted average remaining contractual term in years (Year)	5 years 2 months 12 days
Options outstanding, Intrinsic value	$ 1,498,216
Options exercisable, Weighted average remaining contractual term in years (Year)	4 years 2 months 12 days
Expected to vest, Weighted average remaining contractual term in years (Year)	6 years 4 months 24 days
Expected to vest, Intrinsic value	$ 166,862
Stock Option Plan 2001 [Member]
Options outstanding, Shares (in shares)	0	6,193	46,293
Options outstanding, Weighted average exercise price (in dollars per share)	$ 2.95	$ 2.95	$ 2.95
Options exercised, Shares (in shares)	0	(6,193)	(40,100)
Options exercised, Weighted average exercise price (in dollars per share)	$ 2.95	$ 2.95	$ 2.95
Options outstanding, Shares (in shares)	0	0	6,193
Options exercisable, Shares (in shares)	0
Expected to vest, Shares (in shares)	0
Options exercised, Shares (in shares)	0	(6,193)	(40,100)
Options outstanding, Weighted average exercise price (in dollars per share)		$ 2.95	$ 2.95
Stock Option Plan 2013 [Member]
Options outstanding, Shares (in shares)	302,385	196,500	160,600
Options outstanding, Weighted average exercise price (in dollars per share)	$ 17.73	$ 13.84	$ 7.72
Options exercised, Shares (in shares)	(18,250)	(23,715)	(33,600)
Options exercised, Weighted average exercise price (in dollars per share)	$ 7.39	$ 7.10	$ 7.19
Options outstanding, Shares (in shares)	272,085	302,385	196,500
Options exercisable, Shares (in shares)	145,585
Expected to vest, Shares (in shares)	112,901
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	5,000	132,000	76,000
Option granted, Weighted average exercise price (in dollars per share)		$ 21.45	$ 24.4
Options cancelled, Shares (in shares)	(17,050)	(2,400)	(6,500)
Options cancelled, Weighted average exercise price (in dollars per share)	$ 23.05	$ 8.75	$ 20.55
Options exercised, Shares (in shares)	(18,250)	(23,715)	(33,600)
Options outstanding, Weighted average exercise price (in dollars per share)	$ 18.25	$ 17.73	$ 13.84
Options exercisable, Weighted average exercise price (in dollars per share)	$ 14.69
Options exercisable, Intrinsic value	$ 1,311,403
Expected to vest, Weighted average exercise price (in dollars per share)	$ 22.35

Note 13 - Shareholders' Equit_5

Note 13 - Shareholders' Equity - Regulatory Capital (Details) $ in Thousands		Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Common Equity Tier 1 Ratio, Actual amount		$ 103,361	$ 90,317
Common Equity Tier 1 Ratio, Actual ratio		0.142	0.131
Common Equity Tier 1 Ratio, For capital adequacy purposes amount	[1]	$ 32,802	$ 31,059
Common Equity Tier 1 Ratio, For capital adequacy purposes ratio	[1]	4.50%	4.50%
Common Equity Tier 1 Ratio, To be well-capitalized under prompt corrective provisions amount		$ 47,381	$ 44,863
Common Equity Tier 1 Ratio, To be well-capitalized under prompt corrective provisions ratio		6.50%	6.50%
Tier 1 Leverage Ratio, Actual amount		$ 103,361	$ 90,317
Tier 1 Leverage Ratio, Actual ratio		0.092	0.104
Tier 1 Leverage Ratio, For capital adequacy purposes amount	[1]	$ 45,017	$ 34,897
Tier 1 Leverage Ratio, For capital adequacy purposes ratio	[1]	0.040	0.040
Tier 1 Leverage Ratio, To be well-capitalized under prompt corrective provisions amount		$ 56,271	$ 43,622
Tier 1 Leverage Ratio, To be well-capitalized under prompt corrective provisions ratio		0.050	0.050
Tier 1 Risk-Based Capital Ratio, Actual amount		$ 103,361	$ 90,317
Tier 1 Risk-Based Capital Ratio, Actual ratio		0.142	0.131
Tier 1 Risk-Based Capital Ratio, For capital adequacy purposes amount	[1]	$ 43,736	$ 41,412
Tier 1 Risk-Based Capital Ratio, For capital adequacy purposes ratio	[1]	0.060	0.060
Tier 1 Risk-Based Capital Ratio, To be well-capitalized under prompt corrective provisions amount		$ 58,315	$ 55,216
Tier 1 Risk-Based Capital Ratio, To be well-capitalized under prompt corrective provisions ratio		0.080	0.080
Total Risk-Based Capital Ratio, Actual amount		$ 112,485	$ 97,810
Total Risk-Based Capital Ratio, Actual ratio		0.154	0.142
Total Risk-Based Capital Ratio, For capital adequacy purposes amount	[1]	$ 58,315	$ 55,216
Total Risk-Based Capital Ratio, For capital adequacy purposes ratio	[1]	0.080	0.080
Total Risk-Based Capital Ratio, To be well-capitalized under prompt corrective provisions amount		$ 72,894	$ 69,020
Total Risk-Based Capital Ratio, To be well-capitalized under prompt corrective provisions ratio		0.100	0.100
[1]	Does not include amounts required under the capital conservation buffer discussed above.

Note 14 - Other Expenses - Othe

Note 14 - Other Expenses - Other Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Outside service fees	$ 2,871,000	$ 2,533,000	$ 2,376,000
Professional fees	688,000	704,000	925,000
Telephone and data communications	600,000	520,000	528,000
Advertising and promotion	519,000	395,000	433,000
Director compensation, education and retirement	456,000	443,000	267,000
Armored car and courier	426,000	403,000	329,000
Business development	280,000	490,000	439,000
Deposit insurance	252,000	65,000	237,000
Loan collection costs	230,000	227,000	216,000
Amortization of Core Deposit Intangible	198,000	263,000	27,000
Stationery and supplies	112,000	112,000	118,000
OREO expenses	10,000	61,000	76,000
Provision from change in OREO valuation	0	40,000	155,000
Net gain on sale of OREO	(9,000)	(275,000)	(47,000)
Other operating expense	455,000	509,000	662,000
Other non-interest expense	$ 7,088,000	$ 6,490,000	$ 6,741,000

Note 15 - Income Taxes (Details

Note 15 - Income Taxes (Details Textual) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred Tax Assets, Gross, Total	$ 5,566,000	$ 4,495,000
Deferred Tax Liabilities, Gross, Total	3,635,000	2,489,000
Deferred Tax Assets, Net, Total	1,931,000	2,006,000
Deferred Tax Assets, Valuation Allowance, Total	$ 0	$ 0

Note 15 - Income Taxes - Provis

Note 15 - Income Taxes - Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current, federal	$ 4,214,000	$ 3,941,000	$ 3,124,000
Current, State	2,330,000	2,093,000	1,650,000
Current, Total	6,544,000	6,034,000	4,774,000
Deferred, federal	(665,000)	(128,000)	211,000
Deferred, State	(402,000)	(38,000)	149,000
Deferred, Total	(1,067,000)	(166,000)	360,000
Provision for income taxes, federal	3,549,000	3,813,000	3,335,000
Provision for income taxes, State	1,928,000	2,055,000	1,799,000
Provision for income taxes, Total	$ 5,477,000	$ 5,868,000	$ 5,134,000

Note 15 - Income Taxes - Deferr

Note 15 - Income Taxes - Deferred Tax Assets & Liabilities (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Allowance for loan losses	$ 2,784,000	$ 2,059,000
Deferred compensation	1,051,000	1,031,000
OREO valuation allowance	33,000	68,000
Premises and equipment	124,000	418,000
Deferred loan fees	677,000	0
Other	897,000	919,000
Total deferred tax assets	5,566,000	4,495,000
Deferred tax liabilities:
Deferred loan costs	(1,415,000)	(1,424,000)
Unrealized gain on available-for-sale investment securities	(1,950,000)	(861,000)
Other	(270,000)	(204,000)
Total deferred tax liabilities	(3,635,000)	(2,489,000)
Net deferred tax assets	$ 1,931,000	$ 2,006,000

Note 15 - Income Taxes - Income

Note 15 - Income Taxes - Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Federal income tax, at statutory rate	21.00%	21.00%	21.00%
State franchise tax, net of Federal tax effect	7.60%	7.60%	7.40%
Interest on obligations of states and political subdivisions	(1.00%)	(0.90%)	(0.90%)
Net increase in cash surrender value of bank owned life insurance	(0.40%)	(0.30%)	(0.40%)
Other	0.30%	0.00%	(0.30%)
Effective tax rate	27.50%	27.40%	26.80%

Note 16 - Related Party Trans_3

Note 16 - Related Party Transactions - Related Party Borrowers (Details)	12 Months Ended
	Dec. 31, 2020USD ($)
Balance	$ 7,225,000
Disbursements	3,062,000
Amounts repaid	(5,993,000)
Balance	4,294,000
Undisbursed commitments to related parties, December 31, 2020	$ 5,655,000

Note 17 - Employee Benefit Pl_2

Note 17 - Employee Benefit Plans (Details Textual)	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	30.00%		30.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	3.00%		2.40%
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 243,000	$ 231,000	$ 176,000
Defined Contribution Plan, Cost	520,000	334,000	185,000
Employee-related Liabilities, Total	3,739,000	3,682,000
Bank Owned Life Insurance	13,526,000	13,184,000
Bank Owned Life Insurance Income	$ 342,000	$ 328,000	$ 328,000
Minimum [Member]
Defined Contribution Plan, Salary Continuation Period (Year)	10 years
Maximum [Member]
Defined Contribution Plan, Salary Continuation Period (Year)	15 years
Director [Member]
Defined Contribution Plan, Number of Employees	5
Former Executives Officer [Member]
Defined Contribution Plan, Number of Employees	5
Former Director [Member]
Defined Contribution Plan, Number of Employees	4

Note 18 - Parent Only Condens_3

Note 18 - Parent Only Condensed Financial Statements - Condensed Balance Sheets (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
ASSETS
Cash and cash equivalents	$ 184,909,000	$ 46,942,000
Total assets	1,111,576,000	865,191,000
LIABILITIES AND SHAREHOLDERS' EQUITY
Junior subordinated deferrable interest debentures	10,310,000	10,310,000
Total liabilities	1,011,422,000	780,686,000
Shareholders' equity:
Common stock - no par value; 22,500,000 shares authorized; issued and outstanding – 5,182,232 at December 31, 2020 and 5,165,760 at December 31, 2019	7,656,000	7,312,000
Retained earnings	87,753,000	75,144,000
Accumulated other comprehensive income, net of taxes	4,745,000	2,049,000
Total shareholders' equity	100,154,000	84,505,000	$ 66,932,000	$ 55,700,000
Total liabilities and shareholders' equity	1,111,576,000	865,191,000
Parent Company [Member]
ASSETS
Cash and cash equivalents	415,000	510,000	$ 507,000	$ 383,000
Investment in bank subsidiary	109,087,000	93,670,000
Other assets	978,000	658,000
Total assets	110,480,000	94,838,000
LIABILITIES AND SHAREHOLDERS' EQUITY
Other liabilities	16,000	23,000
Junior subordinated deferrable interest debentures	10,310,000	10,310,000
Total liabilities	10,326,000	10,333,000
Shareholders' equity:
Common stock - no par value; 22,500,000 shares authorized; issued and outstanding – 5,182,232 at December 31, 2020 and 5,165,760 at December 31, 2019	7,656,000	7,312,000
Retained earnings	87,753,000	75,144,000
Accumulated other comprehensive income, net of taxes	4,745,000	2,049,000
Total shareholders' equity	100,154,000	84,505,000
Total liabilities and shareholders' equity	$ 110,480,000	$ 94,838,000

Note 18 - Parent Only Condens_4

Note 18 - Parent Only Condensed Financial Statements - Condensed Statements of Income and Comprehensive Income (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Interest on junior subordinated deferrable interest debentures	$ 385,000	$ 531,000	$ 510,000
Other expenses	11,000	15,000	10,000
Total expenses	1,228,000	1,747,000	1,236,000
Income before equity in undistributed income of subsidiary	19,952,000	21,380,000	19,126,000
Provision for income taxes	5,477,000	5,868,000	5,134,000
Net Income	14,475,000	15,512,000	13,992,000
Total comprehensive income	17,171,000	19,578,000	12,545,000
Parent Company [Member]
Dividends declared by bank subsidiary	2,375,000	2,800,000	2,000,000
Earnings from investment in Plumas Statuory Trust I and II	11,000	16,000	15,000
Total income	2,386,000	2,816,000	2,015,000
Interest on junior subordinated deferrable interest debentures	385,000	531,000	510,000
Other expenses	369,000	315,000	326,000
Total expenses	754,000	846,000	836,000
Income before equity in undistributed income of subsidiary	1,632,000	1,970,000	1,179,000
Equity in undistributed income of subsidiary	12,623,000	13,261,000	12,479,000
Income before income taxes	14,255,000	15,231,000	13,658,000
Provision for income taxes	220,000	281,000	334,000
Net Income	14,475,000	15,512,000	13,992,000
Total comprehensive income	$ 17,171,000	$ 19,578,000	$ 12,545,000

Note 18 - Parent Only Condens_5

Note 18 - Parent Only Condensed Financial Statements - Condensed Statements of Cash Flows (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Net Income	$ 14,475,000	$ 15,512,000	$ 13,992,000
Adjustments to reconcile net income to net cash provided by operating activities:
Stock-based compensation expense	255,000	224,000	199,000
(Increase) decrease in other assets	(3,030,000)	(100,000)	(1,397,000)
Net cash provided by operating activities	24,630,000	15,477,000	15,639,000
Cash dividends paid on common stock	(1,866,000)	(2,373,000)	(1,842,000)
Proceeds from exercise of stock options	89,000	144,000	330,000
Net cash used in financing activities	227,738,000	21,485,000	65,380,000
Cash and cash equivalents at beginning of year	46,942,000
Cash and cash equivalents at end of year	184,909,000	46,942,000
Parent Company [Member]
Net Income	14,475,000	15,512,000	13,992,000
Adjustments to reconcile net income to net cash provided by operating activities:
Undistributed income of subsidiary	(12,623,000)	(13,261,000)	(12,479,000)
Stock-based compensation expense	57,000	54,000	47,000
(Increase) decrease in other assets	(220,000)	(56,000)	51,000
(Decrease) increase in other liabilities	(7,000)	(17,000)	25,000
Net cash provided by operating activities	1,682,000	2,232,000	1,636,000
Cash dividends paid on common stock	(1,866,000)	(2,373,000)	(1,842,000)
Proceeds from exercise of stock options	89,000	144,000	330,000
Net cash used in financing activities	(1,777,000)	(2,229,000)	(1,512,000)
(Decrease) increase in cash and cash equivalents	(95,000)	3,000	124,000
Cash and cash equivalents at beginning of year	510,000	507,000	383,000
Cash and cash equivalents at end of year	$ 415,000	$ 510,000	$ 507,000